Sec. 1. 30-A MRSA §2526, sub-§6, ķA, as amended by PL 1989, c. 104, Pt. C, §§8 and 10, is further amended to read:

A. Any municipality, except a municipality in which the selectmen serve as assessors, may adopt a board of assessment review at a meeting of its legislative body held at least 90 days before the annual meeting.

Sec. 2. Existing boards of assessment review. If a board of assessment review was adopted before October 1, 2001 by a municipality in which the selectmen serve as assessors, the board may decide any appeals that were filed with the board before October 1, 2001. The board terminates when all such appeals have been decided. Appeals filed on or after October 1, 2001 must be filed as if the municipality had not adopted a board of assessment review.

SUMMARY

This bill provides that taxpayers have access to an independent decision maker when appealing the denial of a property tax abatement request. The bill eliminates the ability of a municipality to adopt a board of assessment review appointed by the selectmen when the selectmen also serve as assessors for the municipality. The bill permits cases that are pending on October 1, 2001 to be completed by the board of assessment review and provides for the termination of the board of assessment review when pending cases have been completed. Appeals of requests for abatement in municipalities without a board of assessment review are filed with the county commissioners.