Abatement is the process by which valuations that are found to be excessive, in error or illegal may be corrected.
A property owner who believes the property tax is greater than it should be should firt determine whether the valuation of that property is equitable in relation to similar property within the town.
The statues provide that a proprety owner who believes his local property valuation is excessive must seek relief through a written request to the local assessor, made within 185 days after the date the tax was committed to the tax collector (which is usually shortly before the tax bill is mailed) stating the abatment requested, and the reasons for requesting the abatement.
If the taxpayer is dissatisfied with the decision of the local assessor, he may appeal within 60 days to the County Commissioners. Except that appeal pursuant to the assessment under Current Use Law is to the State Board of Property Tax Review.
Please note that neither the State Tax Assesssor nor the Maine Revenue Services is authorized to abate taxes assessed in municipalities. Please note also that requests for abatement should not be made to the local tax collector. Tax collectors have no authority to make abatements. Requests for abatement must always be addressed, in the first instance, to the local assessing authority, and then to the appropriate appeals body.