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 Amended its Rules of Practice and Procedure

  • The Board has adopted an amended version of Chapter 100, its rules of practice and procedure. The amended version of Chapter 100 became effective May 1, 2014, and will govern all appeals filed on or after that date. 
  • The amendments to Chapter 100 are extensive and make significant changes to, among other things, how parties may submit written arguments and evidence to the Board, and how the Board will conduct meetings to review appeals. 
  • Click on the "Laws, Rules & Procedures" link to view the amended rules.


    • No public Board meetings are currently scheduled.   

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