Maine Property Tax Abatement Guide
Deadline varies by county — check your county's appraisal district.
| Deadline | A taxpayer must file a written application for abatement with the municipal assessors within 185 days from the date the taxes were committed for the municipality. Commitment dates are set by each municipality (typically late summer, often around August), so the abatement window opens on the local commitment date and runs 185 days from it. The assessors then have 60 days to act; failure to act within 60 days is a deemed denial that starts the appeal clock. — 36 M.R.S. §841(2) |
|---|---|
| Abatement body | State Board of Property Tax Review (BPTR) |
| Primary form | Application for Abatement of Property Taxes (Maine Revenue Services) |
| Can value increase | No |
How to Request an abatement of in Maine
File your abatement with your county's BPTR by the deadline above. Contact your local county assessor's office for the specific portal or form required in your county.
If your abatement is denied, escalation options include: Municipal assessors (written abatement application within 185 days of commitment) → Local (or primary assessing area) board of assessment review, where the municipality has established one → County commissioners (residential property, in municipalities without a board of assessment review) OR State Board of Property Tax Review (BPTR) (nonresidential property valued at $1,000,000 or greater) → Superior Court (judicial appeal under M.R. Civ. P. Rule 80B).