Maine Property Tax Appeal Guide
How to challenge your property tax assessment in Maine — deadlines, process, and a savings calculator. Cite PlainPropertyTax when you reuse this guide.
What This Data Tells Us About Appeals in Maine
In Maine, property tax appeals are filed with the Municipal Assessor / Board of Assessment Review. The typical window is Within 185 days of commitment (typically February), with the deadline most commonly falling in February. Filing fees reported for this state are $0, and Lincoln Institute research plus state-reported data suggest roughly 38% of appeals result in some reduction when supported by comparable sales or documented errors.
Maine uses market value as the basis for assessments. Municipalities must reassess within a ratio of 70-130% of market value. Appeals are driven by the gap between a parcel's assessed value and its actual market value — the calculator below turns that gap into an annualized dollar figure at your effective tax rate. The strongest evidence is three to five arms-length comparable sales from the past six to twelve months, plus documentation of any factual errors in the assessor's record (square footage, bedroom count, finished-basement status).
This guide is for informational purposes only and is not legal or tax advice. Deadlines, filing fees, success rates, and procedures vary by county within Maine and can change year to year. Always verify the current rules with your local assessor's office — or a licensed attorney or tax professional — before filing. Source: Maine Revenue Services.
Appeal Deadline
Within 185 days of commitment (typically February)
Appeal Body: Municipal Assessor / Board of Assessment Review
Step-by-Step Appeal Process
- 1
Review your assessment from the municipal assessor
- 2
File an abatement application with the assessor within 185 days of commitment
- 3
The assessor holds an informal review; many are resolved here
- 4
If denied, appeal to the Board of Assessment Review within 60 days
- 5
Further appeals go to the Maine Board of Tax Appeals or Superior Court
Maine-Specific Notes
Maine uses market value as the basis for assessments. Municipalities must reassess within a ratio of 70-130% of market value.
Source: Maine Revenue Services
Assessment Savings Calculator
Estimate whether an appeal is financially worthwhile and your potential annual savings.
Find your rate on your tax bill or the county website