State Tax Day - Current, S.6, Maine—Multiple Taxes: Independent Office of Tax Appeals Established, (Apr 23, 2026)
Effective January 1, 2027, an Independent Office of Tax Appeals is established to hear and decide appeals from decisions of the Maine State Tax Assessor. The office will be in Augusta but may meet and conduct appeals throughout Maine and remotely. The purpose of the office is to provide an alternative to appealing a reconsidered decision directly to the state superior court. However, decisions by the office constitute a final administrative decision on the appeal and will be subject to de novo review by the superior court.
Rules must be adopted defining terms, forms, and other items to ensure the goals of the office.
L.D. 2178 (S.P. 883), Laws 2026, effective as noted