Maine Property Tax Appeal Guide
Maine municipalities assess property at just (market) value, though local certified ratios may apply where assessments trail the market.
100%
Statutory percentage
185 days from commitment date (Board of Assessment Review)
Verified July 2026 — confirm on your notice
Me. Rev. Stat. tit. 36, § 843 (abatement appeals)
Governing state code
How to File in Maine
Review your assessed value and the municipality's certified assessment ratio.
File a written abatement application with the local assessors within 185 days of tax commitment.
Provide comparable sales or an appraisal supporting a lower value.
If denied, appeal to the local Board of Assessment Review or county commissioners.
Escalate to the Superior Court or State Board of Property Tax Review if warranted.
Deadlines and ratios vary by county and change over time — always confirm with your local assessor. This is general information, not legal advice.
Are you actually over-assessed in Maine?
Check this property against recent comparable sales for $4.99. If the evidence says you have no case, you know that before you spend a filing deadline on it — and if it does, the same $4.99 is credited toward the full appeal packet.
A worked example in Maine
Say the assessor values your home at $400,000, but comparable sales show it is really worth $350,000 — a $50,000 over-assessment. Maine taxes the full market value, so the taxable amount drops by the same amount. At a typical effective rate of ~1.5%, that is about $750 back in your pocket every year until the value is corrected.
Illustration only. Your actual rate, exemptions, and savings depend on your county and taxing districts — run your own numbers.
Common grounds for a Maine appeal
Over-market valuation. Comparable sales of similar nearby homes closed below the value the assessor placed on yours.
Errors in the property record. The county has the wrong square footage, bedroom or bathroom count, lot size, or condition on file.
Unequal (non-uniform) assessment. Comparable properties in your area are assessed for less than yours, regardless of market value.
Physical or external problems. Deferred maintenance, functional issues, or an external nuisance depress what a buyer would pay.
Overvaluation · Unequal assessment · Denial of exemption
Don’t overlook exemptions
An appeal lowers your value, but exemptions cut your taxable base directly — and both stack. Most owners qualify for a homestead exemption on their primary residence, and many states add relief for owners over 65, veterans, and people with disabilities. Confirm you are enrolled with your Maine county assessor before filing — it is the fastest saving most people miss.
- Homestead Exemption $25,000 assessed value
- Maine resident, owner-occupied
- Veteran Exemption $6,000 assessed value
- Qualifying veterans
- Property Tax Fairness Credit Up to $1,000 credit
- Income limits, homeowners and renters
Who hears a Maine appeal
Your appeal is decided by Board of Assessment Review — the value itself is set by the Municipal Assessor, which is who you are disagreeing with.
- 1
Assessor review
- 2
Board of Assessment Review
- 3
Superior Court
Each stage has its own deadline. Missing the first one usually closes the later ones for that tax year.
Key Maine statutes
The sections a Maine appeal is argued under. Quote one exactly as written — a paraphrased or renumbered citation is worse than none.
- 36 M.R.S. §701
- Assessment of Real Property
- 36 M.R.S. §843
- Appeal to Board of Assessment Review
- 36 M.R.S. §841
- Abatement Application
- 36 M.R.S. §681
- Homestead Exemption
Official Maine resources
These are state government sites. The form and portal you actually file through are published by your county assessor.
Maine property tax appeal questions
- When is the deadline to appeal property taxes in Maine?
- 185 days from commitment date (Board of Assessment Review). Verified July 2026. Deadlines vary by county and change from year to year, so always confirm the date printed on your own assessment notice before you file.
- Who decides a property tax appeal in Maine?
- Board of Assessment Review hears it. The full path is: Assessor review, then Board of Assessment Review, then Superior Court.
- What is the assessment ratio in Maine?
- 100% of just value. That is the share of value your bill is calculated on, so lowering the assessed value lowers the bill proportionally.
- What grounds can I appeal on in Maine?
- Maine recognises these grounds: Overvaluation, Unequal assessment, Denial of exemption. Overvaluation is the most common — you show comparable sales that closed below your assessed value.
- What property tax exemptions does Maine offer?
- Homestead Exemption — $25,000 assessed value, for maine resident, owner-occupied; Veteran Exemption — $6,000 assessed value, for qualifying veterans; Property Tax Fairness Credit — Up to $1,000 credit, for income limits, homeowners and renters. Exemptions reduce your taxable base directly and stack with an appeal, so check both.
- What is the average property tax rate in Maine?
- About 0.98% of market value per year statewide. Your own rate depends on your county and its taxing districts, so treat this as a benchmark rather than your bill.
Maine Tax Estimator
$0 / yr
Based on 100% ratio & avg. millage. Estimate only.
Generate your Maine appeal packet
Check your property for $4.99 (credited), then get the full comparable-sales packet and AI appeal letter for a flat $29 — $19 at launch.