2013 APPEAL DEADLINE DATE: March 31, 2014
How Do I Appeal My Assessed Value If I Disagree With The Assessor?
According to Maine Taxation law, your property's assessed value is considered reasonable if it falls within 10% of its most probable selling price. The burden to prove the assessed value is unreasonable rests with the taxpayer.
1. Informal Review: The first step is an informal review. Your opinion must be supported with facts, so visit the Assessor's office or website to review the data on your property record card, other assessed values in your neighborhood and properties that have recently sold. Once you have made this preliminary review, make an appointment with the Assessor to discuss your findings. If the Assessor feels no adjustment is required, then:
2 File abatement application with Assessor: This application must be filed within 185 days after the Commitment Date (for 2013, the deadline to appeal will be March 31, 2014). The Assessor has 60 days from receipt of your application to respond. If this formal appeal is denied, then:
3. Appeal Assessor’s decision to Board of Assessment Review: Application to appeal must be filed with the Falmouth’s Board of Assessment Review within 60 days of the Assessor’s denial.
4. Appeal the Board’s decision to Superior Court: Appeals must be filed within 30 days, or within 60 days to the State Board of Assessment Review for commercial properties assessed over $1M.
Abatement Application: Click here
NOTE: Abatement Application including all attachments must be signed and filed in duplicate.
An application must be filed seperately for each assessed parcel of Real Estate.
Board of Assessment Review Application: Click here
NOTE: Board of Assessment Review Application must be signed and include nine (9) (original copy plus 8 copies) completed applications that include:
- Original Appeal and Enclosures
- Assessor's Response and Attachment
- The Board of Assessment Review Application Form
NOTE: An application must be filed seperately for each assessed parcel of Real Estate.
Property Tax Abatement and Appeal Procedure - Bulletin No. 10: Click here
This State bulletin provides more detailed information regarding the assessment appeals law.
Falmouth's Abatment Policy: Click here
This policy details the steps to follow when filing an abatement application. Please read the State Bulletin for additional information regarding State assessment laws.