Appealing a property assessment in Maine

The steps

1. Written abatement request to the assessors. A written request to the local assessor or board of assessors, stating the amount sought and the reasons, within 185 days after the tax is committed to the tax collector. Tax collectors cannot grant abatements.

2. Assessors' decision. The assessors have 60 days to decide and 10 days after a final decision to give written notice; no decision within 60 days is a denial.

3. Appeal to the Board of Assessment Review or county commissioners. Within 60 days to the municipal Board of Assessment Review, or to the county commissioners where the municipality has none. Nonresidential property of $1,000,000 or more can go on to the State Board of Property Tax Review.

4. Appeal to the Superior Court. Within 30 days of an adverse decision or a deemed denial.

Property valued at $500,000 or more: before appealing, the owner pays the greater of the taxes not in dispute or the prior year's taxes (not more than the current year's).

An overpayment found on appeal is refunded with interest (36 M.R.S. § 506-A).

What the assessment is measured against

"The assessor's determination of value is presumed to be correct." Overvaluation is judged against how similar property in the same municipality is assessed on average, so the municipality's ratio of assessed to market value matters: an assessment at 110% of market value is not excessive if all property is at 110%, but 100% is overvalued if others are at 85%. (Maine Revenue Services, Property Tax Bulletin No. 10, Property Tax Abatement and Appeals Procedures (revised March 26, 2020))

Maine Revenue Services certifies a ratio for every municipality; the 2024 figures on the town pages run from 50% to 112%, and the median is 100%. An assessment divided by the ratio approximates market value at the town's average level of assessment: $300,000 at 80% is $375,000. The bulletin notes that Maine Revenue Services' ratio studies can differ from the town's own declared ratio, so the assessor's figure is the one to ask for.

Municipalities above the Maine median

The rate does not show an over-assessment, but in high-rate towns each dollar of excess assessment costs more. Municipalities above the $14.56 per $1,000 median for 2024, highest first:

East Millinocket $33.50 · Lewiston $31.77 · Limestone $31.50 · Frye Island $30.16 · Mexico $29.00 · Eastport $28.50 · Millinocket $27.60 · Milo $27.25 · Hersey $26.75 · Ashland $26.55 · Livermore Falls $25.95 · Yarmouth $25.67 · Gardiner $25.60 · Saint Agatha $25.00 · Patten $24.77 · Rockland $24.48 · Appleton $24.25 · Medway $24.20 · Aurora $24.00 · Farmingdale $24.00 · Whitneyville $24.00 · Sherman $23.90 · Brunswick $23.85 · Augusta $23.80 · Pembroke $23.80 · Richmond $23.60 · Somerville $23.60 · Alna $23.50 · Bridgewater $23.50 · Caswell $23.50 · Mars Hill $23.50 · Vanceboro $23.50 · Temple $23.45 · Cumberland $23.25 · Winthrop $23.10 · Madawaska $23.00 · Springfield $23.00 · Fort Kent $22.95 · Searsport $22.90 · Maxfield $22.75 · Jackman $22.60 · Stockholm $22.60 · Charlotte $22.50 · Hodgdon $22.50 · Island Falls $22.50 · Wellington $22.50 · Dixfield $22.35 · Phillips $22.30 · Auburn $22.25 · New Sweden $22.20 · Dennysville $22.00 · Jay $22.00 · Milford $22.00 · Perham $22.00 · Edgecomb $21.98 · Durham $21.75 · Knox $21.50 · Monticello $21.50 · Farmington $21.45 · Caribou $21.40 · Orono $21.35 · Presque Isle $21.30 · Wilton $21.30 · Greenbush $21.10 · Pittsfield $21.05 · Bowdoinham $21.00 · Howland $21.00 · Mount Vernon $21.00 · Oakfield $20.92 · Cherryfield $20.90 · Webster Plantation $20.90 · Cambridge $20.80 · Fort Fairfield $20.79 · Canton $20.75 · Peru $20.75 · Lincoln $20.60 · Athens $20.50 · Littleton $20.50 · Van Buren $20.50 · Monmouth $20.45 · Monson $20.35 · Blaine $20.25 · Mount Chase $20.20 · Beals $20.12 · Woodland $20.10 · Moro Plantation $20.02 · Stacyville $20.00 · Thomaston $20.00 · Waterville $20.00 · Winn $20.00 · Hallowell $19.90 · North Yarmouth $19.80 · Corinna $19.75 · Eddington $19.75 · Grand Isle $19.75 · Greenville $19.74 · Dexter $19.60 · Greene $19.50 · Allagash $19.42 · Houlton $19.40 · Holden $19.35 · Milbridge $19.35 · Hope $19.30 · Hartford $19.25 · Kingfield $19.25 · Guilford $19.24 · Sabattus $19.10 · Carthage $19.00 · Lubec $19.00 · Passadumkeag $18.81 · Baileyville $18.80 · Brewer $18.80 · Waite $18.77 · Addison $18.72 · Amity $18.60 · Brighton Plantation $18.60 · Bangor $18.55 · Clifton $18.50 · Damariscotta $18.50 · Fairfield $18.50 · Lincolnville $18.50 · Thorndike $18.50 · Ripley $18.35 · Avon $18.30 · Brownville $18.30 · Andover $18.25 · Clinton $18.25 · Waterford $18.20 · Skowhegan $18.07 · Brooks $18.00 · Columbia Falls $18.00 · Cooper $18.00 · Danforth $18.00 · Frenchboro $18.00 · Jonesport $17.98 · Belmont $17.95 · Montville $17.94 · Waldo $17.90 · Norway $17.82 · Wiscasset $17.77 · Otisfield $17.75 · Burnham $17.70 · Northport $17.70 · Old Town $17.70 · Strong $17.60 · Easton $17.50 · Newport $17.50 · Westfield $17.50 · Weston $17.50 · Ellsworth $17.45 · Greenwood $17.40 · Masardis $17.31 · Ludlow $17.30 · Wesley $17.30 · Raymond $17.20 · Solon $17.20 · Sweden $17.20 · Union $17.20 · Livermore $17.10 · Bridgton $17.05 · Arundel $17.00 · Dover-Foxcroft $17.00 · Gilead $17.00 · Merrill $17.00 · Pownal $17.00 · Princeton $17.00 · Kennebunk $16.95 · Washburn $16.95 · Waldoboro $16.90 · Stetson $16.85 · Haynesville $16.80 · Parsonsfield $16.80 · Talmadge $16.80 · Marshfield $16.75 · Bradford $16.72 · Saint Francis $16.70 · Shirley $16.70 · Swanville $16.70 · Woolwich $16.70 · Medford $16.65 · Rumford $16.62 · Stockton Springs $16.60 · Upton $16.55 · Poland $16.53 · Bath $16.50 · Etna $16.50 · Machias $16.50 · Anson $16.40 · Wade $16.30 · Hudson $16.25 · Smyrna $16.25 · Lee $16.20 · Dyer Brook $16.14 · Sanford $16.14 · Baldwin $16.10 · Madison $16.10 · Mariaville $16.10 · Woodville $16.04 · Cutler $16.00 · Reed Plantation $16.00 · Robbinston $16.00 · Steuben $16.00 · Veazie $16.00 · Lagrange $15.85 · Stow $15.85 · Woodstock $15.85 · Eagle Lake $15.78 · Albion $15.65 · Hampden $15.65 · Hartland $15.50 · Industry $15.50 · Owls Head $15.50 · Harrington $15.45 · Belfast $15.40 · Columbia $15.40 · Mechanic Falls $15.40 · Randolph $15.40 · Amherst $15.30 · Nobleboro $15.30 · Detroit $15.25 · Hanover $15.25 · West Paris $15.25 · Chelsea $15.20 · Unity $15.15 · Dedham $15.12 · Sedgwick $15.02 · Portland $15.01 · Calais $15.00 · Hollis $15.00 · Winslow $15.00 · Portage Lake $14.99 · Freedom $14.90 · New Gloucester $14.89 · Monroe $14.80 · Perry $14.80 · Westbrook $14.75 · Gorham $14.70 · New Vineyard $14.70 · Paris $14.66 · Jackson $14.65 · Oakland $14.62 ·

The full ranking is on the Maine rates page.

Sources: Maine Revenue Services, Property Tax Bulletin No. 10 (revised March 26, 2020). Last checked October 21, 2026. This page summarises the official procedure; it is not legal advice, and the statutes and the boards' rules govern.