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LD 1591

An Act To Grant A Municipality Authority To Tax Property According To Use

132nd Legislature (2025-2026) Introduced by Dan Ankeles

Allows municipalities to tax property by use - applies different taxes for residential, commercial, or other uses; local adoption would impact property owners and assessors.

Pursuant to Joint Rule 310.3 Placed in Legislative Files (DEAD)
#apportionment #propertytaxprocedures #propertyuse
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Bill Summary · LD 1591

LD 1591 Summary — An Act To Grant a Municipality Authority To Tax Property According To Use

Overview

  • Bill Number: LD 1591
  • Title: An Act To Grant a Municipality Authority To Tax Property According To Use
  • Sponsor: Rep. Ankeles (Brunswick)
  • Committee: Taxation
  • Status: Dead. Pursuant to Joint Rule 310.3, placed in legislative files (DEAD).
  • Introduced: April 10, 2025
  • Subject: Apportionment, property tax procedures, property use

Purpose and Intent

The bill proposes to authorize municipalities to tax property according to its use. In other words, it would allow local governments to apply property taxes that reflect how a property is utilized (e.g., different tax treatment based on residential, commercial, agricultural, or other uses). The available materials do not include the bill’s exact statutory language, but the title indicates a shift toward use-based taxation options at the municipal level.

Key Provisions (High-Level)

  • Grants municipalities authority to assess and levy property taxes based on property use.
  • Affects how property values and tax rates might be applied in relation to actual use of the property.
  • Intended to interact with existing property tax procedures and apportionment frameworks (as suggested by the bill’s subject matter).

Note: The full text of LD 1591 is not provided in the available documents, so detailed statutory changes, definitions, and administrative processes are not specified here.

Fiscal Impact

  • Fiscal Note (Preliminary): No fiscal impact. The fiscal note indicates no anticipated cost or revenue impact at the statewide level if the bill were enacted. However, actual local fiscal effects would depend on whether municipalities adopt use-based taxation and how they implement it.

Affected Parties

  • Municipalities: Could gain authority to implement use-based taxation for properties within their jurisdiction.
  • Property Owners and Taxpayers: Subject to any future local adoption of use-based tax rules; effects would vary by property use and locality.
  • Local Assessors/Tax Administrators: Would administer any use-based frameworks if enacted locally.

Procedural History

  • April 10, 2025: Referred to the Committee on Taxation (and concurrence actions occurred).
  • May 15–20, 2025: Work session; Voted ONTP (Ought Not to Pass); Reported Out ONTP.
  • May 21, 2025: Placed in Legislative Files (DEAD) under Joint Rule 310.3.

Implications and Considerations

  • The bill signals interest in allowing localities to tailor property taxation to how land and buildings are used, potentially affecting equity, administrative complexity, and revenue stability.
  • Because the bill is dead for the current session, it will not advance without new introduction in a future session. If reintroduced, it would require hearings, committee action, and general legislative approval like standard tax legislation.

Next Steps

  • If adopted in a future session, the Legislature would need to specify:
    • Definitions of permissible uses and criteria for classification
    • Valuation methods and transition provisions
    • Implementation timeline and voter or municipal adoption mechanisms
    • Any protections for homeowners or small businesses

Note: This summary reflects information available from the bill’s public materials and legislative actions.

Compiled from official sources — confirm details with the bill’s official record.

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