Instructions for Applicants
In order for the Board of Assessment (BAR) to consider a case following a deemed or actual denial by the local assessor(s), the law requires that you present the BAR with a complete application. Your completed application must be submitted to the BAR within 60 days of the local assessor(s)’ decision in order for the appeal to be heard by the BAR.
Complete and sign a BAR Application Form (PDF) and send 10 copies of the following to the listed mailing address:
- Original Tax Abatement Application to Municipal Assessor(s) and Enclosures
- Municipal Assessor(s)’ Response and any Enclosures
- County Board of Assessment Review Application Form, Consent to Extension of Deadline for Decision on Tax Abatement Appeal (PDF), and any supporting information
All lengthy supporting information (e.g., appraisal reports) must be submitted to the BAR at the time of application as soon as possible or at least 14 days before the hearing date. The county will mail a copy of the taxpayer’s completed application materials to the assessor(s) of the town in which the property is located 14 days before the hearing date.
For a paper application, contact us at the address listed.
Attending the Hearing
The applicant or a representative should plan to attend the hearing and be prepared to discuss the application. If other arrangements are necessary, please so notify the BAR at the time of application.
The BAR will schedule a hearing on the appeal within a reasonable time. You will be notified of the hearing date on your application. Please be sure to send the BAR Application, Extension of Deadline and supporting material as soon as possible to ensure all parties have the same material.
Burden of Proof
Note that the Maine Supreme Court has held in tax abatement cases that in order to prevail, the taxpayer must prove one of three things:
- The judgment of the assessor was irrational or so unreasonable in light of the circumstances that the property is substantially overvalued and an injustice results.
- There was unjust discrimination.
- The assessment was fraudulent, dishonest or illegal.
Only if one of these three things is proven by the taxpayer, is the assessment said to be “manifestly wrong.” Please be sure to address these standards carefully on the Application Form.