Maine property tax appeals
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Maine municipalities, not counties, assess property. You file a written abatement application within 185 days of your town's commitment date, and an ordinary home's further appeal runs to Superior Court.
- Recent comparable sales show your value is too high.
- The property record has an error.
- You file within 185 days of your municipality's commitment date.
- Your assessment already reflects the market and you are only unhappy with your tax bill.
- You miss the 185-day window.
Read the full explanation
In Maine, your municipality's assessors set your property's value as of April 1 each year, and if you think it is too high, you file a written application for an abatement within 185 days of your municipality's commitment date, the date the town commits its tax list for the year. Assessors decide within a set time, and if your municipality has adopted a board of assessment review, you can appeal there. For an ordinary home, a further appeal from that board goes directly to Superior Court; a separate State Board of Property Tax Review only hears nonresidential property or a property with an equalized municipal valuation of $1,000,000 or more. Because Maine has no cap on assessed value, an appeal helps when recent comparable sales show your value is too high or the record has an error. It usually will not help if your assessment already reflects the market and you are only unhappy with your tax bill. This is general information, not tax advice.
Source: Maine Revised Statutes, Title 36, Chapter 105 · checked 2026-07-20. We're publishing verified county filing facts as each review is completed. Automated assessment checks will follow our rollout schedule.
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