Tax Code Reference
Effective Rate: 0.98%
Maine
Property Tax Code
Maine Revised Statutes — Title 36 (Taxation) — Complete reference for assessment procedures, appeal rights, exemptions, and key statutes governing property taxation in Maine.
Quick Facts
Assessment Authority
Municipal Assessor
Appeal Board
Board of Assessment Review
Assessment Ratio
100% of just value
Assessment Cycle
Annual
Appeal Deadline
185 days from commitment for the assessor abatement; then 60 days from denial to the Board of Assessment Review
Assessment System
Governing CodeMaine Revised Statutes — Title 36 (Taxation)
Assessment AuthorityMunicipal Assessor
Assessment Ratio100% of just value
Assessment CycleAnnual
Appeal System
Appeal BoardBoard of Assessment Review / Superior Court
Appeal Deadline185 days from commitment for the assessor abatement; then 60 days from denial to the Board of Assessment Review
Key Notes for Maine
Maine's appeal process begins with an abatement application to the municipal assessor within 185 days of tax commitment. If denied, taxpayers can appeal to the Board of Assessment Review.
Hearing Types Available
1
Assessor review2
Board of Assessment Review3
Superior CourtValid Grounds for Appeal
Overvaluation
Unequal assessment
Denial of exemption