Welcome to the Maine Board of Tax Appeals
The Maine Board of Tax Appeals (the “Board”) is an independent board within the Department of Administrative and Financial Services that was established to provide taxpayers with a fair system of resolving controversies with Maine Revenue Services (“MRS”). The Board consists of three members, appointed by the Governor and confirmed by the Legislature for terms of three years. The Board is neither part of MRS nor subject to its control in any way.
For a detailed and easy to understand description of how to appeal to the Board, and how Board proceedings are conducted, please see the Taxpayer's Guide to Appearing Before the Maine Board of Tax Appeals.
*Please note that most controversies involving property tax must be appealed to the Maine Board of Property Tax Review.
- The Board has adopted new rules that govern all of its proceedings. These rules can be viewed here: Chapter100-Board Rules of Practice and Procedure