Skip To Main Content

Appeals

In the State of Maine, a taxpayer has the right to appeal their assessed value. Abatements, or tax appeals, are made through the statutory abatement process governed by M.R.S.A. Title 36 Section 841-849. An abatement process provides a path for a taxpayer who disagrees with their property tax assessment to present evidence and request a reduction in property tax; however, a taxpayer must do more than simply disagree with the assessment, which is presumed to be valid. See, e.g., Madison Paper Industries v. Town of Madison, 2021 ME 35, 253 A.3d. 575, noting that the burden of proof is upon the taxpayer to demonstrate through credible evidence that the assessment was manifestly wrong by proving indisputably that:

  1. The property was substantially overvalued and an injustice resulted from the overvaluation; 
  2. That there was unjust discrimination in the valuation of the property; or 
  3. That the assessment was fraudulent, dishonest, or illegal.

While we understand some may have concerns about affordability, high tax, or change in value from one year to the next, these are not sufficient grounds for an appeal. An appeal is to be based on the estimated market value of the property. According to Maine law, a property's valuation is considered reasonable within 10% of its probable selling price.
 

Your assessment may be appealed for the following reasons:

Yes ✅ No ❌
Assessed value is substantially higher than market value. Your financial ability to pay the taxes.
Assessed value is inequitable with similar properties. The percentage increase over the previous assessed value.
Assessed value is calculated incorrectly due to clerical error. An opinion that taxes are too high.

Assessment vs. Taxation

  • Assessment function is distinct from the taxation function.
  • Assessor appraises and classifies property to determine assessments.
  • Town Council approves the municipal and school budget. This is an open process and residents do have a say in the matter.  Residents then confirm approved school budget through referendum.
  • Assessor provides assessed value totals to town governing body.
  • Total assessment and additional revenues are combined with approved budget to determine the property tax rate.
  • Taxes are collected by the town collecting officials.
     

Steps of an Appeal

1. Informal Valuation Review

The majority of assessment concerns can often be addressed without a formal appeal just by having an informal discussion with the Assessor’s Office. If you believe the market value of your property on April 1 is less than the amount shown on your tax bill, you may arrange for an informal review of your assessment before pursuing a formal valuation appeal.

  • Review your property record card and report any inaccuracies to the Assessor's Office.
  • Review sales of similar properties and familiarize yourself with local market conditions.
  • Present clear and credible evidence that the property is significantly overvalued as well
    as what the valuation ought to be.

Please Note: You should be aware that whenever an assessment appeal is initiated, the assessment can be lowered, sustained (kept the same), or raised. If we receive new information as a result of the informal appeals process, it will need to be considered. It’s important to weigh the potential benefits and drawbacks before proceeding. If you would like to set up an informal valuation review, we respectfully request that you contact the Assessor's Office via one of the following methods:

  • Email (Preferred): Email an explanation to us at reval@scarboroughmaine.org.
    Upload relevant documents, if applicable.
  • Phone: Call us at (207) 730-4060 between 7:00 a.m. and 5:00 p.m., Monday through Thursday. 
    If you reach voicemail, please leave a brief message with your name, address, telephone
    number and email address, if applicable.
     
Pertinent Evidence to Support a Taxpayer's Case  
  • A sale of the subject property;
  • Sales of comparable properties;
  • An appraisal prepared by a licensed appraiser;
  • For income-producing property: income and expense information; and
  • Any other supporting evidence you think will help your case.
     
2. Formal Valuation Appeal

If an informal valuation review with the Assessor does not result in a reduction in your assessment, and you still feel as though your assessment is too high, you may wish to make a formal abatement request. A taxpayer has 185 days from the date of commitment to a file a formal appeal. The Assessor's Office has 60 days to review and respond to a formal appeal request.  Fiscal year 2025 valuations were formally committed to the Collector's Office August 21, 2024.

"In making a formal abatement appeal the assessment is presumed valid and the burden is on the taxpayer to show that it is manifestly wrong in relation to just value". CMP v Town of Moscow, 649 A.2d 320 (ME. 1994).

Please Note: Assessors do not determine your property taxes. If you feel as though your assessment accurately reflects the market value of your property, but you still feel that your property taxes are too high, you may wish to address this matter with the town council, county officials, and other local elected officials. The assessor cannot assist you with tax matters, but only with matters pertaining to the assessed value of your property.

abatement Application & Procedures

APPEAL DEADLINE: The formal appeal period for Fiscal Year 2025 ends February 24, 2025 

  • Property Tax Abatement Application
  • Abatement applications must be received by February 24, 2025 for re-consideration of the
    April 1, 2024 assessment. To view the Maine Revenue Services bulletin regarding property tax Abatement and Appeals Procedures, please see State Bulletin No. 10.
3. Board of Assessment Review

A taxpayer has 60 days to appeal the formal decision of the Assessor to the Board of Assessment Review. The Board will convene for a public hearing where the taxpayer and Assessor will provide written and/or oral testimony.