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.
Board Issues Proposed Amendments to Rules of Practice and Procedure
- The Board has issued a number of proposed amendments to Chapter 100, its rules of practice and procedure. The deadline for submitting comments on those proposed amendments was January 7, 2014.
- At its meeting on January 13, 2014, the Board, after voting on the amendments mentioned above, proposed two additional amendments to Chapter 100. These proposed amendments would revise § 105(7), concerning the withdrawal of an appeal, and § 301(3), concerning the recusal of the Chair from an appeal. The text of these proposed amendments can be found here: Chapter 100 January 2014 Additional Amendments. The deadline for submitting comments on these proposed amendments is February 14, 2014.
- The Board will hold its next meeting at 10:30 a.m. on Tuesday, March 18th at its office located at 108 Sewall Street in Augusta. The Board will be considering comments on its most recent proposals to amend Chapter 100 and voting to approve a final version of that rule.