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Maine Property Tax Updates

Updated December 2014

Ignoring The Assessor's Inquiries Can Be Fatal To Your Appeal

In Maine the assessor may require the taxpayer to answer in writing all proper inquires as to the nature, situation, and value of the taxpayer's property liable to be taxed. This request can include income, expenses, manufacturing or generational efficiencies, manufactured or generated sale price trends, or other related information. A taxpayer has thirty days to respond to the inquiring. Upon written request a taxpayer has an automatic thirty day extension to respond to the inquiring. The failure to supply the information will bar the taxpayer the right of appeal. Please be aware that some assessors use this provision of the law to inundate the taxpayer with inquires. The property of some of these inquires is questionable and some inquires appear to be patently improper. These inquires can be a cynical attempt to have the taxpayer's appeal dismissed for failing to comply with an inquiry.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

Maine Property Tax Update Archive

Updated June 2014

Maine Property Tax Bills To Be Committed

Most Communities in Maine will be sending out their property tax bills this summer. These property tax bills assess properties as of April 1, 2014. If a taxpayer wishes to appeal he may file an application with the local assessor within 185 days of the commitment date. The commitment date is usually within a few weeks before the property tax bills are sent out. The case for an abatement of property taxes can be proved two ways either by proving that the property is assessed at greater than fair market value or that the property is assessed inequitably in that it is assessed greater than comparable properties. This appears easier than it actually is as the burden of proof in Maine for property tax appeals is legally and practically very high. The law provides that the taxpayer must prove that the tax assessment is manifestly wrong in order to justify an abatement of property taxes.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

 

Updated June 2012

Maine Property Tax Bills Are Being Sent Out 

Most communities in Maine will be sending out their tax year 2012 tax bills this summer. The tax year 2012 has an assessing or valuation date of April 1, 2012. The deadline to file an Application for Abatement of Property Taxes with the local assessor is within 185 days after the date the tax was committed to the tax collector. This commitment date is usually but not always shortly before the tax bill is mailed. The standard of proof for obtaining an abatement in Maine is an onerous one. The taxpayer must prove that the assessment is "manifestly unjust". This oppressive standard of proof which creates a situation where working with the assessor before the filing of the Application for Abatement will often produce the most favorable results. This may entail providing the assessor with an appraisal or other work product before the filing of the Application for Abatement.

David G. Saliba
Saliba & Saliba
American Property Tax Counsel (APTC)

 

Updated March 2010

Maine Property Tax Bills Are Sent

Most communities in Maine will be sending out their tax year 2010 tax bills this summer. The tax year 2010 has an assessing or valuation date of April 1, 2010. The deadline to file an Application for Abatement of Property Taxes with the local assessor is within 185 days after the date the tax was committed to the tax collector (which is usually but not always shortly before the tax bill is mailed). The standard of proof for obtaining an abatement in Maine is an onerous one. The taxpayer must prove that the assessment is "manifestly unjust". This oppressive standard of proof creates a situation where working with the assessor before the filing of the Application for Abatement will often produce the most favorable results. This may entail providing the assessor with an appraisal or other work product before the filing of the Application for Abatement.

 

Updated June 2009

Tax Bills Are Being Committed

In Maine many jurisdictions are in the process of committing their 2009 tax bills. These tax bills have an assessing date of April 1, 2009. The tax bills are usually sent out to the taxpayers within a few weeks of the commitment date. The taxpayer must file an abatement application with the local assessor within 185 days from the commitment date. The assessor has sixty days to either act on the abatement application, unless the applicant has consented in writing to further delay. If the assessor fails to act, the applicant is deemed to be denied. The applicant then has a right to further appeal to the municipal Board of Assessment Review if one has been establish by the municipality. If the municipality has not established a Board of Assessment Review, most commercial property appeals will be before the State Board of Property Tax Review.

 

Updated September 2008

Now Is The Time To File In Maine

Most communities have sent out their fiscal year 2009 property tax bills. The fiscal year 2009 has an assessing date of April 1, 2008. If a taxpayer wishes to appeal the assessment he must file an Abatement Application with the assessor within 185 days from the commitment date. The commitment date is usually several days before the tax bills are actually sent out. When computing the filing deadline, the taxpayer must pay particular attention as to when the commitment date occurred. Once the Abatement Application is filed the assessor has 60 days to act upon the application. This 60-day period provides a very good opportunity for the taxpayer to present its case to the assessor. After the 60-day period the taxpayer has the right of further appeal. As a practical matter in most cases it is before the assessor that most meaningful results are attained.

 

Updated June 2008

Now Is The Time To File In Maine

Most communities have sent out their fiscal year 2009 property tax bills. The fiscal year 2009 has an assessing date of April 1, 2008. If a taxpayer wishes to appeal the assessment he must file an Abatement Application with the assessor within 185 days from the commitment date. The commitment date is usually several days before the tax bills are actually sent out. When computing the filing deadline, the taxpayer must pay particular attention as to when the commitment date occurred. Once the Abatement Application is filed the assessor has 60 days to act upon the application. This 60-day period provides a very good opportunity for the taxpayer to present its case to the assessor. After the 60-day period the taxpayer has the right of further appeal. As a practical matter in most cases it is before the assessor that most meaningful results are attained.

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