Laws, Rules & Procedures


The legislation defining the Board's powers and responsibilities, 36 M.R.S. ยง 151-D, together with most of Maine's tax laws, can be found here: Maine's Tax Statutes


Appeals filed with the Board on or after May 1, 2014 are governed by its current rules of practice and procedure, which can be found here: Rules of Practice and Procedure (Scroll to the bottom of the page.)


If you filed your appeal prior to May 1, 2014, your appeal will continue to be governed by the Board's rules that were in place at that time: Rules of Practice and Procedure (Superseded as of May 1, 2014)