Maine property tax appeals, 2027
In Maine, you appeal a property assessment to the Municipal Assessors, then the local Board of Assessment Review, and the deadline is 185 days after the tax commitment date. Each county below lists its own date, how to file and who hears the appeal. Sale prices are public record here, so recent sales of similar homes are the main evidence of market value.
Data as of 20 Oct 2026 · 16 counties, state and county recordsHow appeals work in Maine
| Rule | What applies |
|---|---|
| What you argue | Market value as of April 1 of the tax year (36 M.R.S. §502); uniformity is also recognized (36 M.R.S. §841(1); §848-A) |
| How homes are assessed | Set locally and published by Municipal assessors declare the ratio to current just value on the Municipal Valuation Return (36 M.R.S. §383); Maine Revenue Services publishes each town’s certified ratio in its Municipal Valuation Return Statistical Summary |
| Deadline | Written abatement application within 185 days of the tax commitment date (36 M.R.S. §841(1)); no decision in 60 days counts as a denial; appeal to the Board of Assessment Review within 60 days of the decision or deemed denial (§843). |
| First appeal to | Municipal Assessors (abatement), then the local Board of Assessment Review |
| What the notice shows | Often no market value. Mails: No statewide valuation notice; the assessed value appears on the tax bill after the municipality commits taxes (date varies by town) |
| Sale prices public | Yes |
| Statutes | Grounds: 36 M.R.S. §841(1); §848-A. Filing: 36 M.R.S. §§841, 843. |
More: how to read your notice · what a ratio is · evidence that works · deadlines in every state
Every Maine county
| County | Deadline | Appeal rate | Lowered | Coverage |
|---|---|---|---|---|
| Cumberland County | Not yet published | — | — | Scan from recent sales |
| York County | Not yet published | — | — | Scan from recent sales |
| Penobscot County | Not yet published | — | — | Scan from recent sales |
| Kennebec County | Not yet published | — | — | Scan from recent sales |
| Androscoggin County | Not yet published | — | — | Scan from recent sales |
| Aroostook County | Not yet published | — | — | Scan from recent sales |
| Oxford County | Not yet published | — | — | Scan from recent sales |
| Hancock County | Not yet published | — | — | Scan from recent sales |
| Somerset County | Not yet published | — | — | Scan from recent sales |
| Knox County | Not yet published | — | — | Scan from recent sales |
| Waldo County | Not yet published | — | — | Scan from recent sales |
| Sagadahoc County | Not yet published | — | — | Scan from recent sales |
| Lincoln County | Not yet published | — | — | Scan from recent sales |
| Washington County | Not yet published | — | — | Scan from recent sales |
| Franklin County | Not yet published | — | — | Scan from recent sales |
| Piscataquis County | Not yet published | — | — | Scan from recent sales |
Maine questions
When is the property tax appeal deadline in Maine?
Written abatement application within 185 days of the tax commitment date (36 M.R.S. §841(1)); no decision in 60 days counts as a denial; appeal to the Board of Assessment Review within 60 days of the decision or deemed denial (§843). Counties publish the exact date, and most notices print it.
Who hears a property tax appeal in Maine?
The Municipal Assessors (abatement), then the local Board of Assessment Review hears the first appeal (36 M.R.S. §§841, 843).
How is a home assessed in Maine?
At set locally and published by Municipal assessors declare the ratio to current just value on the Municipal Valuation Return (36 M.R.S. §383); Maine Revenue Services publishes each town’s certified ratio in its Municipal Valuation Return Statistical Summary, valued as of April 1 of the tax year (36 M.R.S. §502).
What does a Maine assessment notice show?
Often only an assessed value. Notices mail: No statewide valuation notice; the assessed value appears on the tax bill after the municipality commits taxes (date varies by town).
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- 36 M.R.S. §841 (abatement)
- 36 M.R.S. §843 (appeals to board of assessment review)
- 36 M.R.S. §848-A (assessment ratio evidence, 10% tolerance)
- 36 M.R.S. §383 (municipal valuation return, declared ratio)
- 36 M.R.S. §502 (April 1 status date)
- 36 M.R.S. §683 and §683-A (homestead exemption)
- 36 M.R.S. §4641-D (declaration of value)
- Cumberland County Regional Assessing, Tax Abatements and Appeals
- Each county’s own appeal instructions and notices, read on the date shown on each county page.
- U.S. Census Bureau, county population estimates (2024).