How do I appeal my property tax assessment?

Local Assessor (abatement request) / Local Board of Assessment Review or County Commissioners (first appeal) / Maine State Board of Property Tax Review (state appeal - for large non-residential properties) / Superior Court (judicial appeal)

Step by Step

How to do it

Review your assessment: Assessment date is April 1 statewide; tax bills are committed (issued) typically September-November depending on your municipality; you can find assessed values on the town's website or by calling the assessor's office
Contact the local assessor informally first - the assessor can correct factual errors (wrong square footage, incorrect property classification) at any time; no formal process needed for clear errors
FILE AN ABATEMENT APPLICATION with your local assessor (or municipal officers) within 185 DAYS of the municipality's commitment date - this is Maine's primary deadline; the commitment date appears on your tax bill; write to the assessor requesting an abatement and briefly state why you believe the assessment is too high
Assessor reviews and responds; if assessor does not respond within 60 days, the request is DEEMED DENIED and you may proceed to appeal
If assessor denies the abatement or 60 days pass without response: appeal to the LOCAL BOARD OF ASSESSMENT REVIEW (if your municipality has one) or COUNTY COMMISSIONERS within 60 days of the decision/deemed denial
If still unsatisfied after local board/county commissioners decision: appeal to SUPERIOR COURT within 60 days (for most residential/smaller properties)
For NON-RESIDENTIAL properties with equalized municipal valuation of $1 million or more: may appeal to the MAINE STATE BOARD OF PROPERTY TAX REVIEW within 60 days of local board/county commissioners decision; not available for most residential properties

Details

What you need to know

Required Docs

Written abatement application (no specific form required; write a letter stating you are seeking an abatement and why)
Supporting evidence: comparable sales, independent appraisal, photos, factual error documentation (provide to assessor before deadline; failure may limit your right to use that evidence later)
Property parcel number and tax bill/commitment information

Fee

No fee for abatement application or local board appeal; Superior Court and State Board of Property Tax Review involve fees ABATEMENT DEADLINE: 185 days from the municipality's commitment date - this is the primary hard deadline LOCAL BOARD/COUNTY COMMISSIONERS APPEAL: Within 60 days of assessor's decision or deemed denial SUPERIOR COURT: Within 60 days of local board/county commissioners decision STATE BOARD: Within 60 days of local decision - only for non-residential $1M+ properties WHERE TO GO: Local Assessor (abatement application); Local Board of Assessment Review or County Commissioners (first appeal); Maine State Board of Property Tax Review - maine.gov/dafs/boardproptax (for qualifying commercial); Superior Court (judicial)

Where to Go

Local Assessor (abatement application); Local Board of Assessment Review or County Commissioners (first appeal); Maine State Board of Property Tax Review - maine.gov/dafs/boardproptax (for qualifying commercial); Superior Court (judicial)

Maine Notes

Important state-specific details

Maine's ABATEMENT SYSTEM requires requesting an abatement from the assessor FIRST - cannot go directly to the Board or Court; if you skip this step, you lose your appeal rights for that year.
The 185-day deadline is firm - missing it forfeits appeal rights for that tax year.
HOMESTEAD EXEMPTION ($25,000): verify it's applied on your assessment before spending time on an appeal - verify with local assessor; apply by April 1.
Maine PROPERTY TAX FAIRNESS CREDIT: low-to-moderate income homeowners and renters may receive a state income tax credit - file Schedule PTFC with state income tax return.
TREE GROWTH / FARMLAND / OPEN SPACE: if your land qualifies for current use taxation, applying for these programs may reduce taxes more than an appeal.
Evidence must be provided to the assessor - cannot withhold evidence and spring it at the Board.

Official Source

State office contact

State Office

Maine State Board of Property Tax Review - maine.gov/dafs/boardproptax | (207) 592-2384; Maine Revenue Services, Property Tax Division - maine.gov/revenue/taxes/property-tax | (207) 624-5600