Welcome to Assessing

Abatement (valuation Appeal)

Taxpayers who believe their property is overvalued or who believe there was an error or mistake in their assessment may appeal their assessment by requesting an abatement. The abatement process provides a path for a taxpayer who disagrees with their property tax assessment to present evidence and request a reduction in assessment. The Abatement process is governed by M.R.S.A. Title 36 Section 841-850.

Burden of Proof. The burden of proof is on you, the taxpayer, to show that your property is overvalued or that there was an error or mistake in your assessment. To provide this evidence, you may have to do some research. The assessor’s office has data on recent sales in the municipality that you can request. You may even be able to access this data online. In any event, simply disagreeing with the assessed value will not result in a property tax abatement; you must prove your case, either by pointing out an error or by showing the correct just value based on recent local sales of properties similar to yours.

Abatement Request Application

Info Bulletin – Maine Revenue Service

The following requirements apply to abatement requests.

A. In writing. All abatement requests and appeals must be made in writing.

B. Property valued at $500,000 or more. For property valued at $500,000 or more, an appeal of the assessor’s decision requires that a taxpayer first make a payment equal to: 1) the taxes not in dispute; or 2) the taxes paid in the prior tax year up to, but not exceeding, the current year’s taxes, whichever is greater. This payment must be made by the municipal due date or must follow a payment schedule mutually agreed to by the municipality and the taxpayer.

C. Burden of proof. As mentioned above, the burden of proof lies with the taxpayer in an abatement request. This means that to receive an abatement, you must show evidence that your property is overvalued or that there was an error or mistake in your assessment. This evidence must prove that the assessed value of your property is wrong. Simply stating that your property is overvalued will not be sufficient to change the assessed value of your property.

D. Information requests. If the municipal assessor sent a request for information about your property pursuant to 36 M.R.S. § 706-A, you must provide that information or you will not be allowed to appeal any abatement decision by the assessor. If you were unable to respond to the information request when it was sent to you, you can submit the information and an explanation of why you were not able to respond by the deadline with your written appeal. If your explanation is satisfactory, your appeal may be heard.

Exemption amounts are:

• WWII or later: $3,700 (Adjusted by Ratio),
• Paraplegic Veteran: $31,000 (Adjusted by Ratio) for a specially adapted housing unit.

Veteran Exemption Application and Unmarried Widow or Minor Child of a Veteran Exemption Application

Blind Exemption - An individual who is determined to be legally blind receives $4,000.

Blind Exemption Application

Renewable Energy Investment Exemption -This program exempts renewable energy equipment, such as solar panels, from property tax beginning April 1, 2020. Taxpayers must apply for the credit by April 1 of the first year the exemption is requested.

Renewable Energy Investment Exemption Application

Full Exemptions

Maine law provides a property tax exemption for property of certain institutions and organizations. To qualify for the property tax exemption, an institution must be benevolent and charitable, and it must satisfy the legal tests of ownership, occupancy or use, and incorporation for the property it is seeking to exempt. For more information see 36 M.R.S. §§ 651 - 684.

Application

The State Property Tax Deferral Program, a loan program that covers the annual property tax bills of Maine seniors age 65 and older who cannot afford to pay them on their own, has been expanded. It doubles the income limit on that program to $80,000 and also raises asset limits. Taxes must be paid back when the home is sold or becomes part of an estate. Note: This program is not administered by the City of Augusta. Questions on this State managed program can be referred to Maine Revenue Services, Property Tax Division, at 207-624-5600 or prop.tax@maine.gov. For more info, please visit maine.gov.

Business Equipment Tax Exemption ("BETE") Program

The BETE program is a 100% property tax exemption program for eligible property that would have been first subject to tax in Maine on or after 4/1/08. BETE does not replace the Business Equipment Tax Reimbursement program (see below). The BETR program remains in place for qualified property placed in service after April 1, 1995 and on or before April 1, 2007 and for retail property placed in service after April 1, 1995.

• Business Equipment Tax Exemption (BETE) Applications
• BETE Guidelines

Business Equipment Tax Reimbursement ("BETR") Program

The BETR program is designed to encourage capital investment in Maine. The program reimburses taxpayers for local property taxes paid on most qualified business property. To qualify, qualified business property must have been first placed in service in Maine after April 1, 1995.

• Business Equipment Tax Reimbursement (BETR)