Establishes the Independent Office of Tax Appeals to replace the Maine Board of Tax Appeals and modernizes the tax appeals process.

This bill establishes the Independent Office of Tax Appeals within the Department of Administrative and Financial Services to replace the Maine Board of Tax Appeals. It outlines the office's composition, duties, and procedures for handling tax appeals. The office will hear and decide appeals from decisions of the State Tax Assessor, ensuring a fair and accessible forum for taxpayers. The bill also changes the jurisdictional threshold amounts and appeals process for nonresidential property.

Establishes the Independent Office of Tax Appeals to replace the Maine Board of Tax Appeals and modernizes the tax appeals process.

This bill establishes the Independent Office of Tax Appeals within the Department of Administrative and Financial Services to replace the Maine Board of Tax Appeals. It outlines the office's composition, duties, and procedures for handling tax appeals. The office will hear and decide appeals from decisions of the State Tax Assessor, ensuring a fair and accessible forum for taxpayers. The bill also changes the jurisdictional threshold amounts and appeals process for nonresidential property.