Opinion ID: 3171163
Heading Depth: 2
Heading Rank: 1

Heading: Abatement Statutes and Standard of Review

Text: [¶13] An appeal from a municipal decision on an application for real property tax abatement may be taken to the county board of assessment review if such a board has been formed, see 36 M.R.S. §§ 844(1-A), 844-M (2015), or to the county commissioners for the county in which the municipality is located if no board of assessment review has been formed, see id. § 844(1). A board of assessment review must, if it “determines that the applicant is over-assessed” based on the evidence presented at a de novo hearing, “grant such reasonable abatement as the board determines proper.” Id. § 844-M(5); see id. § 844-M(4). Similarly, 7 when the county commissioners hold a de novo hearing on an application for real property tax abatement, the commissioners are authorized to grant “such reasonable abatement as the commissioners think proper” if they “think that the applicant is over-assessed.” Id. § 844(1). When an applicant has sought an abatement based on hardship or poverty, the pertinent determination for the board of assessment review or county commissioners is whether the applicant has been over-assessed because the applicant, “by reason of hardship or poverty, is . . . unable to contribute to the public charges” as assessed. Id. § 841(2); see id. §§ 844(1), 844-M(5). The decision maker, either the board of assessment review or the county commissioners, undertakes that analysis in a de novo adjudication of the facts and application of the law. See id. §§ 844(1), 844-M(4), (5). [¶14] When the Superior Court acts in its appellate capacity, we review the decision of the board of assessment review or the county commissioners directly to determine whether the findings are “unsupported by substantial evidence in the record,” and whether there was any abuse of discretion or error of law. Town of Bristol Taxpayers’ Ass’n v. Bd. of Selectmen/Assessors for Town of Bristol, 2008 ME 159, ¶ 7, 957 A.2d 977 (quotation marks omitted). “[A] taxpayer who pursues an administrative appeal of a municipal tax assessment carries the burden of proof before the appellate agency.” Cent. Me. Power Co. v. Town of Moscow, 649 A.2d 320, 323 (Me. 1994). Thus, “we will vacate the Commissioners’ decision only if 8 the evidence compelled the Commissioners to grant an abatement.” Camps Newfound/Owatonna, Inc. v. Town of Harrison, 604 A.2d 908, 909 (Me. 1992).