The Assessing office is charged with estimating the approximate market value of all properties while using a mass appraisal approach. It is a taxpayer’s right to appeal their assessment if they believe it is significantly over assessed in relation to similar properties. It is important to note, one’s personal opinion that the assessment or taxes are too high, is not a sufficient basis on which to grant an abatement. Maine law requires that assessments are presumed valid and in order to sustain an appeal you must present evidence that the assessed value is “manifestly wrong.” (See, e.g., Yusem v. Town of Raymond, 769 A.2d 865 (Me. 2001)). Taxpayers have 185 days from the Town’s commitment date to appeal their valuation.
Further information on the appeal and abatement process may be found in Property Tax Bulletin 10 (PDF).
1. Informal Appeal
- Review your property record card to assure accuracy.
- Contact the Assessor’s Office to schedule a review of the property if inaccuracies are found.
- Review sales of similar properties to familiarize yourself with current market conditions.
- Present evidence to the Assessor that the property is significantly overvalued.
- If not satisfied with the Assessor’s decision, continue to step 2.
2. Formal Appeal
- Submit an Abatement Application (PDF) to the Assessor’s Office.
- Submit clear and convincing evidence to support your appeal.
- Respond in writing to all additional "proper inquiries" the Assessor may make under Maine Law Title 36 M.R.S.A. §706-A. Failure to do so will bar any abatement appeal. View Property Tax Bulletin 2 (PDF)
- If not satisfied with the Assessor’s decision, continue to step 3.
3. Board of Assessment Review
- This step must be taken within sixty(60) days application is deemed denied.
- The board will convene for a public hearing and consider the evidence provided during the first formal appeal.
- If not satisfied with the Board’s decision, either party may then appeal to the Maine Superior Court within Thirty(30) days of the Board’s decision.