In this letter, we discuss the design, fabrication, and experimental characterization of a bi-layer fully functional near-perfect metamaterial absorber (MMA) in the long-wavelength infrared (LWIR), which is broadband and generally insensitive to polarization up to a 60° incidence angle. A spectral absorptance of ≥99% was attained simultaneously at multiple LWIR wavelengths, with a bandwidth of 2 μm where the absorptance is ≥90%. This remarkable behavior is attributed to the strong mixing of coupling modes between the two resonators and the ground plane in the presence of a lossy dielectric, in which single layer structures do not exhibit. Furthermore, we show, by comparing two different MMA structures, how the absorption can be tailored by design within and across several IR subdivisions through a slight change in geometrical parameters. The bi-layer MMA has the immediate application of a functionally versatile, low-profile thermal sensor or emitter.