Tax Abatements & Appeals
Assessment appeals are handled in two ways, an informal appeal and a formal appeal. If you wish to challenge your assessment or have information that would assist the Assessor, you can contact the Assessor’s Office and request an informal review of your property. If the Assessor determines that an adjustment is necessary, your assessment will be changed.
If you do not agree with the change, you can file a formal appeal to the Assessor by filling out an abatement application, stating specifically the amount you feel your property is worth and the reasons for it. The deadline for a formal request for abatement is 185 days from the tax commitment date. The Assessor will formally consider your request and either approve it or deny it, based on the information at hand.
If you are denied a formal request for abatement, you may appeal the Assessor’s decision within 60 days to the Board of Assessment Review. The Board will then schedule a Board hearing, consider your argument and data, and make a decision to either approve or deny it your appeal.
If your appeal to the Board of Assessment is denied, you may then appeal your decision to the Maine Superior Court within thirty days of the Board of Assessment Review decision.
There are other rules that apply to commercial properties and current use properties. You can contact the Assessor for information on the appeal process for these types of properties.
For further details, Maine Property Tax Bulletin