Property Tax Abatements & Appeals
Property owners who believe their property’s assessed value is incorrect or that they have been taxed unfairly may request a property tax abatement. An abatement is a formal review of an assessment to determine whether it reflects fair market value and complies with Maine law.
The abatement process provides property owners with an opportunity to submit information and documentation in support of their request. Filing an abatement does not stop tax payments from being due; taxes must be paid as billed to avoid interest or penalties while an abatement request is under review.
How to File an Abatement Request
The first step is to meet with the assessor and communicate any errors in the data on your property card. This is typically things like there are too many bathrooms listed, or we tore down that shed years ago, etc.
If you are not satisfied with the results of this conversation you can file for abatement.
To request an abatement, property owners must submit a completed Abatement Application to the Assessing Office within the time period allowed by Maine law. The application should clearly explain the reason for the request and include any supporting information the applicant wishes to provide.
Once received, the request is reviewed by the Assessing Office. If the request is denied or only partially granted, the property owner may appeal the decision to the Board of Assessment Review, and subsequently to the Maine Board of Tax Appeals, if applicable.
Important Resources
The following resources are provided to help property owners better understand the abatement and appeal process:
- Abatement Application (see bottom of page)
- Abatement Appeals Procedures – Bulletin No. 10 (Maine Revenue Services) (see bottom of page)
- Abatement & Appeal Timeline / Flowchart (see bottom of page)
- Board of Assessment Review Appeal Application (see bottom of page)
These documents outline filing deadlines, appeal rights, and the steps involved in the review process.
Questions or Assistance
The Assessing Office is available to answer general questions about the abatement process and filing requirements. While staff cannot provide legal advice, we are happy to help explain the process and applicable deadlines.