---
type: "Bill"
title: "An Act To Establish The Independent Office Of Tax Appeals And Make Other Changes To The Laws Governing The Tax Appeals Process"
description: "An Act To Establish The Independent Office Of Tax Appeals And Make Other Changes To The Laws Governing The Tax Appeals Process"
jurisdiction: "us/states/me"
legislature: "Maine Legislature"
session: "132"
identifier: "LD 2178"
citation: "Maine LD 2178 (132)"
classification: ["bill"]
subjects: ["APPEALS", "INDEPENDENT OFFICE", "REVENUE SERVICES BUREAU"]
status: "enacted"
primary_sponsors: ["Nicole GROHOSKI"]
version_count: 3
action_count: 24
vote_count: 0
first_action: "2026-01-27"
last_action: "2026-04-16"
source: "openstates"
source_identifier: "ocd-bill/c8431536-c9ad-4a49-8ab0-0f5913f29e39"
source_url: "https://legislature.maine.gov/LawMakerWeb/dockets.asp?ID=280101357"
source_hash: "c8df0f49e95141e81b5c0339a59ee7c286d1bef5ecd2643cbfb3e59be56f12d3"
vintage: "2026-07-01"
source_snapshot: "https://data.openstates.org/daily/2026-07-01/public.pgdump"
retrieved_at: "2026-07-06"
confidence: "reported"
tags: ["legislation", "bill", "us-me"]
---

# Maine LD 2178 (132) — An Act To Establish The Independent Office Of Tax Appeals And Make Other Changes To The Laws Governing The Tax Appeals Process

## Version chain

The bill's text revisions, in order — the diff chain from filing to enrollment.

1. **Amendment C-A (S-703)** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0883&item=2&snum=132)
2. **Chapter 734** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0883&item=3&snum=132)
3. **LD 2178 SP 883** (committee substitute) — [source](http://www.mainelegislature.org/legis/bills/getPDF.asp?paper=SP0883&item=1&snum=132)

## Sponsors

- Nicole GROHOSKI — primary (person)

## Timeline

The legislative action history — every referral, reading, and vote.

- **2026-01-27** Committee on TAXATION suggested and ordered printed REFERENCE to the Committee on TAXATION Ordered sent down forthwith for concurrence
- **2026-01-27** The Bill was REFERRED to the Committee on TAXATION. `referral-committee`
- **2026-01-27** In concurrence. ORDERED SENT FORTHWITH.
- **2026-04-13** Reports READ.
- **2026-04-13** On motion by Senator GROHOSKI of Hancock The Majority Ought to Pass As Amended Report ACCEPTED.
- **2026-04-13** READ ONCE. `reading-1`
- **2026-04-13** Committee Amendment "A" (S-703) READ and ADOPTED. `committee-passage-favorable, passage`
- **2026-04-13** Under suspension of the Rules, READ A SECOND TIME and PASSED TO BE ENGROSSED AS AMENDED by Committee Amendment "A" (S-703) `reading-2, reading-3`
- **2026-04-13** Sent down for concurrence.
- **2026-04-14** Reports READ.
- **2026-04-14** On motion of Representative SAYRE of Kennebunk, the Majority Ought to Pass as Amended Report was ACCEPTED.
- **2026-04-14** The Bill was READ ONCE. `reading-1`
- **2026-04-14** Committee Amendment "A" (S-703) was READ and ADOPTED. `committee-passage-favorable, passage`
- **2026-04-14** Under suspension of the rules, the Bill was given its SECOND READING without REFERENCE to the Committee on Bills in the Second Reading.
- **2026-04-14** The Bill was PASSED TO BE ENGROSSED as Amended by Committee Amendment "A" (S-703). `reading-3`
- **2026-04-14** In concurrence. ORDERED SENT FORTHWITH.
- **2026-04-14** PASSED TO BE ENACTED. `passage`
- **2026-04-14** Sent for concurrence. ORDERED SENT FORTHWITH.
- **2026-04-14** PASSED TO BE ENACTED, in concurrence. `passage`
- **2026-04-16** Signed by Governor `executive-signature`
- **2026-03-10T04:00:00+00:00** Work Session Held - TABLED
- **2026-03-12T04:00:00+00:00** Work Session Held
- **2026-03-12T04:00:00+00:00** Voted - Divided Report
- **2026-04-13T04:00:00+00:00** Reported Out - OTP-AM/ONTP

## Source

OpenStates / OpenCivicData bulk snapshot [2026-07-01](https://data.openstates.org/daily/2026-07-01/public.pgdump); origin `ocd-bill/c8431536-c9ad-4a49-8ab0-0f5913f29e39`. Confidence: reported (aggregated from official Maine legislature records).