Tax Appeal Information
- Must be filed first with the town’s BOARD OF ASSESSORS for review.
- If there is no Board of Assessors, then may file with the county commissioners.
- Applicant must supply a written request for abatement through the Town Assessors within 185 days of the date the tax was committed to the tax collector (shortly after the tax bill is mailed).
- CAN APPEAL THAT DECISION WITHIN 60 DAYS WITH THE COUNTY COMMISSIONERS.
- The applicant must prove that they HAVE NOT BEEN ASSESSED FAIRLY IN COMPARISON WITH NEIGHBORING PROPERTIES.
The commissioners’ procedures for setting a hearing are as follows:
- Once each commissioner has reviewed the application and documents; and obtained legal advice from the District Attorney, if necessary, the request for a hearing will be placed on the agenda next regular commissioners meeting (first Tuesday of each month). The commissioners, during this meeting, generally will schedule the hearing for the following month’s regular commissioners meeting, specifying a time.
- This office will notify all parties involved via certified mail of the date and time of the hearing. This must be mailed 3 weeks prior to the hearing date. In this case, all correspondence and notices will be mailed to you directly.
M.R.S.A., Title 36, § 844 requires that a hearing be held within 60 days from date of application, you must notify this office in writing of your consent to extend the date of this hearing beyond the 60 day limit provided in the statute. Failure to comply may result in a denial of their property tax abatement request.
Copies of most documents will be mailed to the municipality along with the notice of the hearing.
- You may submit additional information at any time prior to the date of the hearing.
- Once the hearing is held, all parties will be notified by mail of the commissioners’ decision. They may or may not render their decision immediately following the hearing.
- If the abatement is denied by the commissioners, then the applicant may request to be heard in Superior Court.
Property Tax Bulletin No. 10
(issued by the State of Maine, Bureau of Taxation)
Property Tax Review is deemed final agency action by that board under the Maine Administrative Procedure Act.
- Payment requirements for taxpayers. A taxpayer must pay an amount of current taxes equal to the amount of taxes paid in the next preceding year or the amount of taxes in the current tax year not in dispute, whichever is greater, by the due date in order to enter an appeal under this section or to continue prosecution of an appeal pending under this section. If an appeal is in process upon expiration of a due date for payment of taxes in a particular municipality, without the appropriate amount of taxes having been paid, the appeal process must be suspended until the appropriate amount of taxes, together with any accrued interest and costs, has been paid. This section applies to any property tax year beginning on or after April 1, 1993.
Section 844. Appeals to County Commissioners.
- Municipalities without board of assessment review. Except when the municipality has adopted a board of assessment review or has been designated as a primary assessing area, if the assessors or the municipal officers refuse to make the abatement asked for, the applicant may apply to the county commissioners within 60 days after notice of the decision from which the appeal is being taken or within 60 days after the application is deemed to have been denied. If the commissioners think that the applicant is over assessed, the applicant is granted such reasonable abatement as the commissioners think proper. If the applicant has paid the tax, the applicant must be reimbursed out of the municipal treasury, with costs in either case.
If the applicant fails, the commissioners shall allow costs to the municipality, taxed as in a civil action in the Superior Court, and issue their warrant of distress against the applicant for collection of such amount as may be due the municipality. The commissioners may require the assessors or municipal clerk to produce the valuation by which the assessment was made or a copy of it. Either party may appeal from the decision of the county commissioners to the Superior Court within 30 days, in accordance with the Maine Rules of Civil Procedure, Rule 80B. If the county commissioners fail to give written notice of their decision within 60 days of the date the application is filed, unless the applicant agrees in writing to further delay, the application shall be deemed denied and the applicant may appeal to the Superior Court as if there had been a written denial or the applicant may appeal to the State Board of Property Tax Review