Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 151-C

Taxpayer advocate and experience officer

# 1.

Appointment.
The Commissioner of Administrative and Financial Services shall hire the taxpayer advocate and experience officer as an employee of the bureau who is independent of and not subject to the supervision or control of the assessor or any other employee of the bureau. The taxpayer advocate and experience officer is an unclassified employee and serves at the pleasure of the commissioner. The taxpayer advocate and experience officer need not be an attorney.

# 2.

Duties and responsibilities.
The duties and responsibilities of the taxpayer advocate and experience officer are to:
A.
Assist taxpayers in resolving problems with the bureau by:

# (1)

Establishing a taxpayer's best contact within the bureau to provide an accelerated review of the taxpayer's issues;

# (2)

Facilitating speedy resolution within the bureau, if possible, including offer in compromise and payment plan options; and

# (3)

Explaining reconsideration and appeal options, if available, under this Part;
B.
Assist taxpayers, stakeholder advocacy groups, Legislators and other interested parties by describing available tax benefit programs and assisting with simplified access to those programs;
C.
Propose to the assessor and the bureau's division directors any recommended changes in the administrative practices of the bureau to mitigate problems identified or arising under paragraphs A and B ; and D.
Identify legislative changes that may be appropriate to mitigate problems identified or arising under paragraphs A and B and report recommendations in the annual report required under subsection 3.

# 3.

Annual report.
Beginning in 2026, the taxpayer advocate and experience officer shall prepare and submit by January 15th an annual report of activities and recommendations under subsection 2 of the taxpayer advocate and experience officer to the Governor, commissioner, the Associate Commissioner for Tax Policy, the assessor and the joint standing committee of the Legislature having jurisdiction over taxation matters.

# 4.

Investigation.

# 5.

Response.

Last amended: PL 2011, c. 439, §4 (NEW). PL 2011, c. 439, §12 (AFF). PL 2011, c. 694, §5 (AMD). PL 2025, c. 486, Pt. A, §1 (AMD).

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