Board of Assessment Review

Regular Meetings


The Board of Assessment Review does not hold regularly scheduled meetings but schedules its meetings as appeals are filed.


MEMBERS


  • Stephen Bither - term expires 9/30/2024
  • Barbara Brewer - term expires 9/30/2023
  • Chase Hewitt - term expires 9/30/2024

About the Board


The Board of Assessment Review has the power to grant property tax abatements pursuant to state law and to determine the tax exempt status of real and personal property.

It functions in a quasi-judicial capacity and members must be able to hold public hearings, make findings of fact and conclusions of law in accordance with state law, and issue written decisions setting forth their findings and conclusions.

For information on the city’s real or personal property taxes, property valuations, tax maps, and more visit the Assessor’s Office.

Rules of Procedure

The Rules of Procedure for the Board of Assessment Review can be found here.



Eligibility


To serve on the board, board members are required to have the background necessary to be able to determine the value of real and personal property. Members should be familiar with the several geographical areas of the city, e.g. the waterfront, downtown, Munjoy Hill, Deering, etc.


ASSESSMENT APPEAL INFORMATION


2021 (FY22) APPEAL DEADLINE DATE: March 11, 2022 - By law, this date is 185 days from the tax roll commitment, which occurred on 9/7/2021. 
   
How Do I Appeal My Assessed Value If I Disagree With The Assessor?
According to Maine Taxation law, your property's assessed value is considered reasonable if it falls within 10% of its most probable selling price. The burden to prove the assessed value is unreasonable rests with the taxpayer. It is important to note that an appeal of the valuation can only be on the total valuation amount. Appeals of just the land portion or building portion are not permitted by law.

The appeal process is a multi-step process beginning with a formal appeal directly to the Assessor's Office.

1. File an abatement application with Assessor's Office:  This application must be filed within 185 days after the Commitment Date . The Assessor has 60 days from receipt of your application to respond. (If no response is received within this 60-day period, the appeal is 'deemed denied'). If the appeal is denied, then:   

2. Appeal the Assessor’s Office decision to the Board of Assessment Review: The application to appeal must be filed with Portland's Board of Assessment Review within 60 days of the Assessor’s denial. You will be scheduled for a Board hearing. If this appeal is denied, then:

3. Appeal the Board’s decision to Superior Court:  Appeals must be filed within 30 days, or if a commercial property assessed over $1 million, within 60 days to the Maine State Board of Property Tax Review.


Property Tax Bulletin No. 10 from Maine Revenue Services outlines the Property Tax Abatement and Appeals Procedures. They also provide a Basic Residential Appeal Procedure Chart.