Filing Fees

Effective March 31, 2010, the statutes governing appeals to the Board of Property Tax Review were amended to require the payment of filing fees by each petitioner as follows:

In cases involving current use/classified properties (tree growth, farmland and open space, working waterfront, and mine site cases), the fee is $75.00.
36 M.R.S. 271(10)(A).

In cases where the Board’s jurisdiction is invoked on the ground that the property has an equalized valuation of $1,000,000 or more, the fee is $150.00.
36 M.R.S. 271(10)(B).

There is no filing fee for a municipality appealing the determination by Maine Revenue Services of the municipality’s state valuation, pursuant to 36 M.R.S. 272. See 36 M.R.S. 271(3-A).

The amendments also provide that an appeal filed without the payment of the required fee will be docketed, but further processing will be suspended until the filing fee is received. 36 M.R.S. 271(3-A).

Payment may be made by one of the following methods: checks drawn on business or company accounts; legal counsel/law firms representing the petitioner, or by money order, payable to the “State of Maine” and should be sent to the Board Secretary at 49 State House Station, Augusta, ME 04333. The appeal name, e.g. Wood Product Co. v. City of Augusta, should appear on the check or money order.

Cash and personal checks cannot be accepted.