The Board of Assessment Review hears property tax abatement appeals after the local tax abatement process. All abatement requests must first be appealed to Tax Assessor prior to a hearing by this board.
Procedures Maine State law authorizes municipalities to establish local Boards of Assessment Review to hear appeals from the abatement decisions of the assessor and municipal officers. If the assessors or municipal officers deny the requested abatement, applicants may apply in writing to the Board within 60 days after notice of the decision of or after denial of the abatement. The time period for filing an appeal with the Board begins on the date the taxpayer receives the notice providing the decision includes a statement of taxpayer appeal rights.
Either party may appeal the Board of Assessment Review decision directly to Superior Court within 30 days in accordance with Rule 80B of the Maine Rules of Procedure. If the Board fails to give written notice of its decision within 60 days of the date the application was filed, the application is deemed to be denied unless the applicant agrees in writing to further delay.
Regarding non-residential property or properties with an equalized municipal valuation of $1,000,000 or greater (either separately or in the aggregate) an appeal from a decision by the Assessor or municipal officers must first go to the Board of Assessment Review. Either party may appeal the decision of the Board to the State Board of Property Tax Review within 60 days after notice of the decision being appealed or within 60 days after the appeal is denied.
The Board of Assessment Review meets on an as needed basis. All meetings are posted in Town Hall and on the Meeting Calendar.