Pursuant to Title36 MRSA "Assessors, either upon written application filed within 185 days from commitment stating the grounds for an abatement or on their own initiative within one year from commitment, may make such reasonable abatement as they consider proper to correct any illegality, error or irregularity in assessment". The Town Council after one year, but within three years may make similar abatements. However, the Town Council may not grant an abatement to correct an error in the valuation of property.
If a property owner believes the current value of their property is inaccurate, unfair or overvalued relative to market value they may request review by the Assessor. Property owners are encouraged to review their property record cards to ensure the information on file is accurate. All of the records in the Assessors Office are public. Property owners should also review values placed on similar properties, available sales data and provide evidence to the Assessor that the property is overvalued. Should a taxpayer be unsatisfied with the Assessor's initial review, they may file a formal abatement request within 185 days from the commitment date which takes place prior to tax bills being sent. Applications are available at the Assessor's Office or you may download an application form.
Application for Abatement of Property Tax
The fact that a property tax is "too high" is not grounds for abatement. Town and school budgets determine the total amount of taxes that must be paid. The Assessor does not establish the budget or collect the taxes. Property tax assessments do, however, determine how that total tax is shared among the property owners. Maintaining equity among taxpayers is a major responsibility of the Assessor's Office. The maintenance and analysis of sales information is important to determine the accuracy of assessments.
For more information about the abatement and appeal process click here to download Property Tax Bulletin #10 published by the Maine Revenue Services.
Q: Why does the old owner's name appear on my tax bill?
A: The statutory assessment date in Maine is April 1. The Assessor's Office must retain this ownership information for the entire fiscal year that follows. If you purchased your property after April 1st, the previous owner's name remains on the tax bill. Every effort is made to forward tax bills to the new owner. However, if you have not received a tax bill by September 25 you should contact the Tax Collector's Office at 207-288-5096.
Q: Why won't the Town send my tax bill directly to my bank or mortgage company?
A: The Assessor's billing address information is used by all Town departments for official notification of zoning changes, appeals and other items of significance to property owners. In addition, since mortgages are regularly bought and sold this would increase the chance for a bill being sent to the incorrect party, delaying payment, and incurring interest charges. If your property taxes are held in escrow, simply send a copy of the bill to the mortgage company when you receive it, retaining a copy for your records.
Q: I applied for an exemption on my property, but it didn't show up on my bill.
A: Any application for exemption (veteran, veteran widow, blind, or homestead) must be received by April 1 for the upcoming fiscal year. If you filed after April 1, the exemption will not be applied until the following fiscal year.