Method Of Seeking Abatement
Maine State Statutes provide that a property owner who believes his local property valuation is excessive must seek relief through a written request to the Assessor within 185 days of the date the value was committed to the Tax Collector. (Commitment date is just prior to the mailing of the tax bills.) This written request simply states that you are requesting an abatement and lists your reasons why you feel you are entitled to one. If you are dissatisfied with the decision of the Assessor, you may appeal to the Board of Assessment Review within sixty (60) days after receiving notice of the Assessor’s decision. If the Assessor fails to give written notice of the decision within sixty (60) days, your abatement request is deemed denied. Either party may appeal the decision of the Board of Assessment Review directly to the Superior Court. With regard to non-residential property with a valuation of $1,000,000 or greater appeals are made to the State Board of Property Tax Review.
Property owners may file for a property tax abatement if they can prove any illegality, error or irregularity in their assessment. A person seeking an abatement based on an error in valuation has the burden of proving the assessed value is manifestly wrong. The taxpayer must be able to prove one of three things:
- The judgment of the Assessor was irrational or unreasonable in light of the circumstances that the property is substantially overvalued and an injustice results;
- There was unjust discrimination; or
- The assessment was fraudulent, dishonest or illegal.