Maine Property Tax Appeal Guide | Property Tax Edge
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Maine

Northeast · 16 counties

Complete property tax appeal guide for Maine homeowners — rates, deadlines, exemptions, and step-by-step appeal instructions.

Maine Revenue ServicesModerate to Appeal
0.98%
Effective Tax Rate
Rank #19 nationally
100%
Assessment Ratio
100% of just value
$296,600
Median Home Value
latest Census/ACS estimate
$3,036
Median Annual Tax
Per year
1

$25,000 homestead exemption for primary residence owners

2

185-day appeal window from commitment date — one of the longest in the US

3

Property Tax Fairness Credit provides cash refund for low-income seniors

Appeal Deadline

185 days from commitment for the assessor abatement; then 60 days from denial to the Board of Assessment Review

The 185 days is the window to apply to the ASSESSOR for an abatement (36 M.R.S. §841(1)) — it is not the board deadline. If the assessor denies your application, or fails to act within 60 days (a deemed denial), you have 60 days from that denial to appeal to the Board of Assessment Review or the municipal officers (§843(1)). Commitment date varies by municipality, typically July–September.

Verified August 2026 against the official source · always confirm the current date with your county

Understanding Maine's Assessment Ratio

100%
100% of just value

Maine assesses at 100% of market value, so your assessed value should equal what your property is worth on the open market.

This makes appeals straightforward: if comparable homes in your area sold for less than your assessed value, you have grounds for an appeal.

How to Appeal Your Property Tax in Maine

1

Review assessment from municipal assessor

2

Apply to the ASSESSOR for an abatement within 185 days of commitment

3

If the assessor denies it — or fails to act within 60 days, which counts as a denial — appeal within 60 days to the Board of Assessment Review or municipal officers

4

Appeal to Superior Court if needed

Appeal Body
Board of Assessment Review → Superior Court

Exemptions & Relief Programs

Homestead Exemption
$25,000 homestead exemption for primary residence
Senior / Disabled Exemption
Property Tax Fairness Credit: refund up to $1,500 for 65+ with income under $40,000

Key Statutes & Legal References

§
36 M.R.S.A. §701-A (just value assessment)
§
36 M.R.S.A. §844 (homestead exemption)
§
36 M.R.S.A. §843 (appeal)

Maine Property Tax Code

Governing Code
Maine Revised Statutes — Title 36 (Taxation)
Assessment Authority
Municipal Assessor
Appeal Board
Board of Assessment Review
Assessment Cycle
Annual

Key Statutes

36 M.R.S. §701
Assessment of Real Property
Requires assessment at 100% of just value.
36 M.R.S. §843
Appeal to Board of Assessment Review
Establishes the appeal process to the municipal Board of Assessment Review.
36 M.R.S. §841
Abatement Application
Allows taxpayers to apply for abatement of taxes within 185 days of commitment.
36 M.R.S. §681
Homestead Exemption
Provides a $25,000 homestead exemption for Maine residents.

Major Exemptions

Homestead Exemption
Maine resident, owner-occupied
$25,000 assessed value
Veteran Exemption
Qualifying veterans
$6,000 assessed value
Property Tax Fairness Credit
Income limits, homeowners and renters
Up to $1,000 credit
Official Code

Maine Appeal Tools

Use these tools to build your appeal case for Maine:

Over-Assessment Calculator
County Appeal Guides
Jurisdiction Intelligence
CAD Interactive Map
Sales Comparables Tool
Deadline Manager

Quick Maine Calculator

$
$
Assessment ratio: 100% · Rate: 0.98%

Quick Links

Over-Assessment Calculator
Find a Consultant
Deadline Manager
Community Forum
Moderate to Appeal
Rapid coastal home value appreciation; 185-day window is generous

Taxing Authority

Municipal Assessor
Assessment Frequency
Annual

Ready to Appeal Your Maine Property Tax?

Use our free tools to calculate your potential savings, find a local consultant, and manage your appeal deadlines.

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Maine's assessment ratio study

How closely Maine assessors' values actually track real sale prices — and whether you can use that in an appeal.

Applied directly in appealsLatest study: 2026

State Valuation sales ratio study + Municipal Valuation Return Statistical Summary

In an abatement request under 36 M.R.S. 841/843/844, apply the town's certified ratio to proven market value — if the certified ratio is 85%, an assessment above 85% of market value is excessive. This is the standard evidence a Maine Board of Assessment Review expects.

Official Maine dataCompare all 50 states + DC

Supplemental, Escape & Corrected Bills in Maine

Maine towns can issue a 'supplemental assessment' bill within 3 years when property was omitted or an original tax was defective - this is a real back-tax bill. The homeowner remedy is an abatement application within 185 days of the supplemental commitment, then appeal to the local/county review board within 60 days of denial.

Supplemental Assessment

Assessors determine that estates liable to taxation were omitted from assessment, or that a tax was invalid/void due to illegality, error, or irregularity; a supplemental assessment (separate committed bill) is issued.

Appeal window: Abatement application to the assessors within 185 days from the commitment of the supplemental tax (36 M.R.S. 841); denial appealable to the local board of assessment review or county commissioners within 60 days of the decision (deemed denial after 60 days of inaction); State Board of Property Tax Review for nonresidential property of $1M+.185 days

Abatement for error/illegality (correction path)

Illegality, error, or irregularity in any assessment (regular or supplemental); assessor may correct via abatement on their own initiative within 1 year of commitment.

Appeal window: Taxpayer application within 185 days of commitment; hardship/poverty abatements have their own track (36 M.R.S. 841(2)).185 days

Full details & sources →Got one of these bills? Track its deadline →
AI Evidence Packet · $49

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Our AI assembles a professional evidence packet — cover letter, comparable-sales analysis, assessment ratio check, hearing script, and your state's filing instructions. $49 one-time, no subscription, no percentage of your savings. You file it with your county; we don't file or represent you.

We prepare the evidence — you submit it. The $49 is charged when the packet is generated, not when an appeal succeeds. See a sample packet.

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Maine property tax appeals — frequently asked questions

When is the property tax appeal deadline in Maine?+

In Maine, the appeal window is 185 days from commitment for the assessor abatement; then 60 days from denial to the Board of Assessment Review. The 185 days is the window to apply to the ASSESSOR for an abatement (36 M.R.S. §841(1)) — it is not the board deadline. If the assessor denies your application, or fails to act within 60 days (a deemed denial), you have 60 days from that denial to appeal to the Board of Assessment Review or the municipal officers (§843(1)). Commitment date varies by municipality, typically July–September. Always confirm the exact date with your local municipal assessor or appeal board, as it can vary by county.

How do I appeal my property tax assessment in Maine?+

The general process: 1) Review assessment from municipal assessor; 2) Apply to the ASSESSOR for an abatement within 185 days of commitment; 3) If the assessor denies it — or fails to act within 60 days, which counts as a denial — appeal within 60 days to the Board of Assessment Review or municipal officers; 4) Appeal to Superior Court if needed. Appeals are heard by the Board of Assessment Review → Superior Court.

What is the average property tax rate in Maine?+

Maine's effective property tax rate is about 0.98% of value — roughly $3,036 per year on the state's median home value of $296,600. Assessments are made at 100% of just value.

What exemptions can lower my property tax in Maine?+

Common relief includes the homestead exemption ($25,000 homestead exemption for primary residence) and senior relief (Property Tax Fairness Credit: refund up to $1,500 for 65+ with income under $40,000). Eligibility and amounts vary — check with Maine Revenue Services.

Is it worth appealing my property taxes in Maine?+

If your assessed value is higher than what your home would realistically sell for, an appeal can lower your bill — often for the life of the assessment. Use the free over-assessment calculator to estimate your potential savings before you file.