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STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
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H.P. 1310 - L.D. 2048
An Act to Amend the Content of Notices Provided with Respect to Tax Liens
on Certain Property
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §942, 3rd ¶, as enacted by PL 2017, c. 478, §2, is amended to
read:
For property that constitutes a homestead for which a property tax exemption is claimed
under subchapter , the tax collector shall include with the written notice authorized
under this section written notice to the person named on the tax lien mortgage that that
person may be eligible to file an application for tax abatement under section 841, subsection
2, indicating that the municipality, upon request, will assist the person in requesting an
abatement and provide information regarding the procedures for making such a request.
The notice must also indicate that the person may seek assistance from the Department of
Professional and Financial Regulation, Bureau of Consumer Credit Protection regarding
options for finding an advisor who can help the person work with the municipality to avoid
tax lien foreclosure and provide information regarding ways to contact the bureau sources
of assistance including legal services providers described in Title 4, section 18-A,
subsection 1, paragraph B. The Department of Professional and Financial Regulation,
Bureau of Consumer Credit Protection, by July 15th annually, shall provide to a statewide
organization representing municipalities post on a publicly accessible website information
regarding assistance in avoiding tax lien foreclosure to assist municipalities in providing
the information required in the notice on accessing sources of assistance, and that
information may be used by municipalities in providing the information required in the
notice. Before posting this information, the bureau shall consider input, if any, received
from legal services providers, counselors and state and federal agencies involved in
foreclosure prevention matters.
Sec. 2. 36 MRSA §1281, as amended by PL 2019, c. 401, Pt. A, §12, is further
amended to read:
§1281. Payment of taxes; delinquent taxes; publication; certificate filed in registry
Annually, after January 15th but no later than January 31st, the State Tax Assessor
shall send by mail to the last known address of each owner of real estate subject to
APPROVED
MARCH 28, 2024
BY GOVERNOR
CHAPTER
579
PUBLIC LAW Page 2 - 131LR2695(03)
assessment under section 1602, including supplementary taxes assessed under section
1331, upon which taxes remain unpaid a notice in writing, containing a description of the
real estate assessed and the amount of unpaid taxes and interest, and alleging that a lien is
claimed on that real estate for payment of those taxes, interests and costs, with a demand
that payment be made by the next February 21st. For property that constitutes a homestead
for which a property tax exemption is claimed under chapter 105, subchapter 4‑B, the State
Tax Assessor shall include in the written notice written notice to the owner named on the
tax lien mortgage that that owner may be eligible to file an application for tax abatement
under section 841, subsection 2, indicating that the State Tax Assessor, upon request, will
assist the owner in requesting an abatement and provide information regarding the
procedures for making such a request. The notice must also indicate that the owner may
seek assistance from the Department of Professional and Financial Regulation, Bureau of
Consumer Credit Protection regarding options for finding an advisor who can help the
owner work with the State Tax Assessor to avoid tax lien foreclosure and provide
information regarding ways to contact the bureau sources of assistance including legal
services providers described in Title 4, section 18-A, subsection 1, paragraph B. The
Department of Professional and Financial Regulation, Bureau of Consumer Credit
Protection, by July 15th annually, shall provide to a statewide organization representing
municipalities and to the State Tax Assessor post on a publicly accessible website
information regarding assistance in avoiding tax lien foreclosure to assist municipalities
and the State Tax Assessor in providing the information required in the notice on accessing
sources of assistance, and that information may be used by the State Tax Assessor in
providing the information required in the notice. Before posting this information, the
bureau shall consider input, if any, received from legal services providers, counselors and
state and federal agencies involved in foreclosure prevention matters. If the owners of any
such real estate are unknown, instead of sending the notices by mail, the assessor shall
cause the information required in this section on that real estate to be advertised in the state
paper and in a newspaper, if any, of general circulation in the county in which the real
estate lies. Such a statement or advertisement is sufficient legal notice of delinquent taxes.
If those taxes and interest to date of payment and costs are not paid by February 21st, the
State Tax Assessor shall record by March 15th, in the registry of deeds of the county or
registry district where the real estate lies, a certificate signed by the assessor, setting forth
the name or names of the owners according to the last state valuation, or the valuation
established in accordance with section 1331; the description of the real estate assessed as
contained in the last state valuation, or the valuation established in accordance with section
1331; the amount of unpaid taxes and interest; the amount of costs; and a statement that
demand for payment of those taxes has been made, and that those taxes, interest and costs
remain unpaid. The costs charged by the register of deeds for the filing may not exceed
the fees established by Title 33, section 751.