Frequently Asked Questions

The amount of one’s tax bills is determined by the size of the budget, which is adopted by the City Council. The Assessor does not determine the budget or collect taxes. The property owner’s proportionate responsibility for that budget is determined by the value of one’s property. If the owner believes that the current value placed on their property is inaccurate, unfair or overvalued relative to the current real estate market, they may appeal.

However, just because you have a high tax bill is not a valid reason for appeal. The first thing you should do is come into our office or go online to review the information regarding your property. Equity assessment can be checked by reviewing other properties in your vicinity to see if they are being assessed using the same standards. For example, if you have a cape-style home in a subdivision where all the lots are somewhat the same size, the assessments are generally similar. What might make them different is the size and quality of the home, or the proximity to a view.

The appeal process should be followed in this order:

1. Review the tax assessment property card (available in the assessor’s office or via our online database
2. Check sale prices of similar homes in the area
3. Provide evidence to the Assessor that the property is overvalued.
4. Request a valuation review by the Assessor
5. Make a formal abatement request if not satisfied by the Assessor.
6. Make a formal appeal to the local Board of Assessment Review.

If you disagree with the Assessor’s valuation of your property, you have the right to appeal. According to Maine tax law, your property’s assessment is considered reasonable if it falls within 10% of its most probable selling price. The burden to prove the assessment is unreasonable rests with the taxpayer. The first step would be an informal review. Your opinion must be supported by facts. Contact the Assessing department to review the facts about your property record card, other assessments in the neighborhood, and the properties that have recently sold. If in your review you conclude that your assessment is unreasonable, you can apply for an abatement with 185 days of the tax commitment day. This is a formal appeal of your assessment. In your application you must provide a credible alternative value and show how you have arrived at this value. If you do not receive a response in 60 days, you are deemed to be denied. If you are denied, you then have 60 days to appeal the decision to the Board of Assessment Review. For more information, click here.