Assessment Ratio
100%
Appeal Deadline
Within 185 days of tax commitment (2026)
Official Form
Board of Assessment Review form
Risk of Increase
Yes
How Assessment Works in Maine
Maine assesses property at 100% of just value (market value). However, many municipalities have not reassessed recently, so actual assessment ratios may differ. The state publishes certified ratios for each municipality.
Risk of Increase
In Maine, filing a appeal can result in your assessed value being increased. This is uncommon when you have strong evidence of over-assessment, but you should be aware of this possibility. ProtestMax only recommends filing when our analysis shows a clear case for reduction.
How to File in Maine
File an abatement request with your municipality within 185 days of the tax commitment date. If denied, appeal to the county commissioners or Superior Court.
Step-by-Step
Maine Appeal Process
Review your property assessment on the municipality's records.
File a written abatement request with the municipal assessor within 185 days of commitment.
The assessor reviews your request and issues a decision within 60 days.
If denied, appeal to the county Board of Assessment Review or Superior Court.
Present comparable sales evidence at the hearing.
FAQ
Maine Property Tax Appeal Questions
Can my Maine assessment increase on appeal?
Yes, in theory. However, the abatement process typically only addresses whether your assessment is too high. Increases are very rare during abatement proceedings.
What is the commitment date in Maine?
The commitment date is when the assessor certifies the tax roll and commits taxes for collection. Your 185-day filing deadline runs from this date, not from when you receive your tax bill.
How do I find Maine's certified ratio for my town?
The Maine Revenue Services publishes certified ratios for each municipality annually. This ratio helps determine whether your assessment is fair relative to market value.