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Should I File an Appeal?
If the appropriate assessing authority refuses to make an abatement asked for, the applicant may apply in writing to the Board in accordance with 36 M.R.S.A. §§ 583, 842-844, 1118, or 2865 within 60 days after receipt of the Assessor's decision, or after the abatement application is deemed to have been denied.
Do I Need An Attorney?
Parties have the option of representing themselves at hearing and in other Board proceedings, or being represented by a licensed attorney.
The Appeal Process:
All tax abatement appeals to the Board shall be initiated by the filing of a written petition at the office of the Board. Said petition shall be directed to the Chairman of the Board of Property Tax Review, and shall set forth the following:
(a) Name(s) and addresses of Petitioner(s)
(b) Name(s) and addresses of Respondent(s)
(c) A general description of the property which is the subject of the appeal. If the property includes real estate, the description shall include the Assessor's Map and Lot Number.
(d) Year of disputed assessment.
(e) Assessed value for the property as originally determined by the assessing authority.
(f) Amount of any abatements previously granted by the assessing authority for the assessment in question.
(g) The valuation Petitioner alleges should have been placed on the property.
(h) A brief statement of all prior proceedings before the assessing authority concerning the disputed assessment.
(i) A brief statement of the factual basis for the Petitioner's tax abatement appeal.
(j) A brief statement of the legal grounds for the Petitioner's tax abatement appeal.
Forms for filing an appeal are available on the “Forms” page of this website. Send or deliver your petition, with the appropriate filing fee (see Filing Fee page), to the Office of the Clerk.
A copy of the petition must also be mailed to the State Tax Assessor and to the assessor of the municipality where the property subject to appeal is located.
The State Tax Assessor (Maine Revenue Services) has the responsibility to equalize state and county taxes among that states nearly 500 municipalities and the unorganized territory as of April 1st of each year in order to determine a communitys fair share of revenue sharing funds and educational subsidies from the state. This is done by Maine Revenue Services compiling a sales ratio study, the process of analyzing declarations of value filed in association with sales of residential and certain commercial properties in these areas and measuring the assessed values relative to the actual selling prices. Maine Revenue Services works with municipalities to resolve disputes. If the disputes are not resolved, municipalities may appeal the determination of Maine Revenue Services to the Board, with the burden being on Maine Revenue Services to justify its conclusions. The results are certified to the Secretary of State.