Board of Property Tax Review
The Board of Property Tax Review was established to hear and determine tax abatement appeals involving nonresidential properties with an equalized valuation of $1,000,000 or more and appeals arising under the State of Maine's tree growth tax law, the farm and open space law, mine site cases, and working waterfront designations, as well as municipal valuation appeals.
The Board is established under 5 MRSA, §12004 and consists of 15 members appointed by the Governor. Membership is divided equally among attorneys, real estate brokers, engineers, retired assessors and public members. The chairman, who is elected by the body, assigns a panel of members to hear a given appeal, with three constituting a quorum. Such hearings are held de novo. After hearing, the Board has the power to raise, lower or sustain the original assessment.
Members serve three year terms.