Property Tax Abatement Appeals

Property Tax Abatement Appeals

The provisions of 36 M.R.S.A. §841 et seq. authorizes the Somerset County Commissioners to convene property tax abatement denial appeals for residential and commercial property owners in those municipalities or primary assessing areas not having independent Boards of Assessment review.

Applications must be complete, legible, and filed within 60 days of receiving an abatement denial from the Municipality. The completed application must be signed, dated and accompanied by the following documents:

    • A copy of the original tax bill

    • The abatement request application filed with the Municipality

    • The written tax abatement denial from the Municipality.

Failure to complete this form in its entirety may result in no hearing being scheduled. The Property Owner is responsible for providing sufficient documentation to support their appeal request and bears the burden of proof that the property assessment was inaccurate.

Once a completed application is received from the Property Owner, the Municipality will receive a request from the Commissioners’ Office for information related to the property and tax assessment. A hearing will be scheduled within 60 days of receiving a completed application from the Property Owner. Both parties, the Property Owner and the Municipality, will present their cases under oath to the County Commissioners.

The County Commissioners will provide a written decision within 30 days of the hearing. Should you be dissatisfied with the decision of the County Commissioners you may have a right of further appeal to the Superior Court.

Questions? Contact the County Administrator’s Office at 207 858 4719

Forms:

Additional Resources:

36 M.R.S.A. §841:

https://www.mainelegislature.org/legis/statutes/36/title36sec844.html

Maine Revenue Services – Property Tax Abatement and Appeals Procedures:

https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/bull10.pdf