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LD526 • 2025

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Representative Rachel Henderson
Last action
2025-06-10
Official status
Signed by the Governor
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate Sponsor: Representative Rachel Henderson Reference committee: Taxation Governor action: Signed by the Governor

What This Bill Does

  • An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate Sponsor: Representative Rachel Henderson Reference committee: Taxation Governor action: Signed by the Governor

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Amendments

These notes stay tied to the official amendment files and metadata from the legislature.

Adopted by House & Senate

Plain English: Page 1 - 132LR1172(02) COMMITTEE AMENDMENT 1 L.D.

  • Page 1 - 132LR1172(02) COMMITTEE AMENDMENT 1 L.D.
  • 526 2 Date: (Filing No.
  • H- ) 3TAXATION 4 Reproduced and distributed under the direction of the Clerk of the House.
  • 5STATE OF MAINE 6HOUSE OF REPRESENTATIVES 7132ND LEGISLATURE 8FIRST SPECIAL SESSION 9 COMMITTEE AMENDMENT “ ” to H.P.

Bill History

  1. 2025-06-10 Governor

    Signed by the Governor

  2. 2025-06-03 House

    PASSED TO BE ENACTED . Sent for concurrence. ORDERED SENT FORTHWITH.

  3. 2025-06-03 Senate

    PASSED TO BE ENACTED , in concurrence.

  4. 2025-06-02 Committee

    Reported Out; OTP-AM

  5. 2025-03-18 Committee

    Work Session Held

  6. 2025-03-18 Committee

    Voted; OTP-AM

  7. 2025-02-11 Committee

    Referred to Committee on Taxation.

Official Summary Text

An Act to Reduce the Time Period for Challenging the Validity of a Property Tax Lien on Commercial Real Estate
Sponsor:
Representative Rachel Henderson
Reference committee:
Taxation
Governor action:
Signed by the Governor

Current Bill Text

Read the full stored bill text 
Page 1 - 132LR1172(03)
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 345 - L.D. 526
An Act to Reduce the Time Period for Challenging the Validity of a Property
Tax Lien on Commercial Real Estate
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §946-B, sub-§5 is enacted to read:
5. Tax liens on commercial real estate. Notwithstanding subsection 1, a person may
not commence an action against the validity of a governmental taking of commercial real
estate for nonpayment of property taxes upon the expiration of a 2-year period immediately
following the expiration of the period of redemption. For the purposes of this subsection,
"commercial real estate" means real estate that is either used or held for use primarily for a
business purpose including, without limitation, apartment buildings with 5 or more rental
or lease units, mobile home parks, office buildings and recreational facilities. This
subsection applies to a tax lien recorded on commercial real estate after June 30, 2026.
APPROVED
JUNE 10, 2025
BY GOVERNOR
CHAPTER
231
PUBLIC LAW