An Act To Amend the Process of Resolving Property Tax Abatement Disputes
Maine Legislature, Session 125, LD 1295
Committee: Taxation
Sponsors: JOHNSON, FOSTER, GILLWAY, HARMON, WINTLE
Amends: 36 MRSA §841, 36 MRSA §842, 36 MRSA §842-A, 36 MRSA §843

Legislative Document 
No. 1295 
H.P. 950 
House of Representatives, March 24, 2011 
An Act To Amend the Process of Resolving Property Tax 
Abatement Disputes 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative JOHNSON of Greenville. 
Cosponsored by Representatives: FOSTER of Augusta, GILLWAY of Searsport, HARMON of 
Palermo, WINTLE of Garland. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §841, sub-§1, as repealed and replaced by PL 1993, c. 133, §1, 
is amended to read: 
1.  Error or mistake.  The assessors, either upon written application filed within 185 
days from commitment stating the grounds for an abatement or on their own initiative 
within one year from commitment, may make such reasonable abatement as they consider 
proper to correct any illegality, error or irregularity in assessment, provided that as long 
as the taxpayer has complied with section 706. 
The municipal officers, either upon written application filed after one year but within 3 
years from commitment stating the grounds for an abatement or on their own initiative 
within that time period, may make such reasonable abatement as they consider proper to 
correct any illegality, error or irregularity in assessment, provided as long as the taxpayer 
has complied with section 706.  The Except as provided in section 842-A, the municipal 
officers may not grant an abatement to correct an error in the valuation of property. 
Sec. 2.  36 MRSA §842, as amended by PL 2001, c. 396, §16, is further amended 
to read: 
§842.  Notice of decision 
The assessors or municipal officers shall give to any person applying to them for an 
abatement of taxes notice in writing of their decision upon the application within 10 days 
after they take final action thereon.  The notice of decision must state the specific reasons 
for a denial of the abatement and that the applicant has 60 days from the date the notice is 
received to appeal the decision or, if the request for an abatement is based on an error in 
the valuation of the property, to obtain 2 appraisals as described in section 842-A.  It must 
also identify the board or agency designated by law to hear the appeal.  If the assessors or 
municipal officers, before whom an application in writing for the abatement of a tax is 
pending, fail to give written notice of their decision within 60 days from the date of filing 
of the application, the application is deemed to have been denied, and the applicant may 
appeal as provided in sections 843 and 844, unless the applicant has in writing consented 
to further delay.  Denial in this manner is final action for the purposes of notification 
under this section but failure to send notice of decision does not affect the applicant's 
right of appeal.  This section does not apply to applications for abatement made under 
section 841, subsection 2. 
Sec. 3.  36 MRSA §842-A is enacted to read: 
§842-A.  Use of appraisals to prove value 
A person whose application for abatement has been denied pursuant to section 842, 
when the abatement was sought because of an error in the valuation of the property, may, 
instead of directly appealing the denial, provide alternative proof of valuation as 
described in this section. 
1.  Appraisals.  A person may obtain 2 appraisals of the property for which the 
abatement is requested.  Each appraisal must be performed by a real estate appraiser 
licensed pursuant to Title 32, chapter 124. 
2.  Sixty-day time limit.  Within 60 days after receipt of the notice of the decision or 
after the application for abatement is deemed to have been denied pursuant to section 
842, the person shall forward the appraisals under subsection 1 to the assessors or 
municipal officers who considered the original application for abatement. 
3.  Average of appraisals to prove value; appeal.  The assessors or municipal 
officers shall either accept the average of the 2 appraisals performed pursuant to 
subsection 1 for purposes of granting an application for abatement or file an appeal 
pursuant to subsection 4. 
4.  Appeal.  The decision of the assessors or municipal officers to not accept the 
average of the appraisals must be appealed by the assessors or municipal officers 
pursuant to section 843.  An appeal brought pursuant to this subsection is limited to the 
validity of the appraisals. 
Nothing in this section precludes a person from appealing the original denial of the 
application for abatement under section 842 without following the procedures described 
in this section. 
Sec. 4.  36 MRSA §843, sub-§1, as amended by PL 1995, c. 262, §4, is further 
amended to read: 
1.  Municipalities.  If a municipality has adopted a board of assessment review and 
the assessors or the municipal officers refuse to make the abatement asked for, or if the 
assessors or municipal officers reject the average of the appraisals performed pursuant to 
section 842-A, subsection 1, the applicant may apply in writing to the board of 
assessment review within 60 days after notice of the decision from which the appeal is 
being taken or after the application is deemed to have been denied, and, if the board 
thinks the applicant is over-assessed, the applicant is granted such reasonable abatement 
as the board thinks proper.  An appeal brought pursuant to section 842-A, subsection 3 is 
limited to a determination of the validity of the appraisals.  Except with regard to 
nonresidential property or properties with an equalized municipal valuation of $1,000,000 
or greater either separately or in the aggregate, either party may appeal from the decision 
of the board of assessment review directly to the Superior Court, in accordance with Rule 
80B of the Maine Rules of Civil Procedure.  If the board of assessment review fails to 
give written notice of its decision within 60 days of the date the application is filed, 
unless the applicant agrees in writing to further delay, the application is deemed denied 
and the applicant may appeal to the Superior Court as if there had been a written denial. 
Sec. 5.  36 MRSA §843, sub-§2, as amended by PL 2001, c. 396, §17, is further 
amended to read: 
2.  Primary assessing areas.  If a primary assessing area has adopted a board of 
assessment review and the assessors or municipal officers refuse to make the abatement 
asked for, or if the assessors or municipal officers reject the average of the appraisals 
performed pursuant to section 842, subsection 1, the applicant may apply in writing to the 
board of assessment review within 60 days after notice of the decision from which the 
appeal is being taken or after the application is deemed to have been denied, and if the 
board thinks the applicant is over-assessed, the applicant is granted such reasonable 
abatement as the board thinks proper.  An appeal brought pursuant to section 842-A, 
subsection 3 is limited to a determination of the validity of the appraisals.  Except with 
regard to nonresidential property or properties with an equalized municipal valuation of 
$1,000,000 or greater, either separately or in the aggregate, either party may appeal the 
decision of the board of assessment review directly to the Superior Court, in accordance 
with the Maine Rules of Civil Procedure, Rule 80B.  If the board of assessment review 
fails to give written notice of its decision within 60 days of the date the application was 
filed, unless the applicant agrees in writing to further delay, the application is deemed 
denied and the applicant may appeal to the Superior Court as if there had been a written 
denial. 
SUMMARY 
This bill amends the real property tax abatement process by: 
1.  Requiring the notice of decision of a denial of an application for abatement to 
contain the specific reasons for the denial; and 
2.  Allowing a person whose abatement based on the valuation of property is denied 
to obtain, prior to appealing the denial, 2 appraisals of the property for which the 
abatement is requested and submit these as proof of value to the assessors or municipal 
officers who denied the abatement application.  The assessors or municipal officers may 
either accept the average of the appraisals as proof of value and allow the abatement or 
deny the abatement and file an appeal with the Superior Court or board of assessment 
review; the scope of the appeal is limited to the validity of the appraisals.