Abatements & Appeals
Abatements are reductions in one's property tax bill. They are granted when the Assessor discovers an error in assessment or if the owner points such an error out. If the owner believes that the current value placed on their property is inaccurate, unfair, or overvalued relative to other similar properties or the current real estate market, they may take the following steps, in order:
- Review the property record card (available in the Assessor's office) to assure the accuracy of its data.
- Check sale prices of similar properties.
- Provide evidence to the Assessor that the property is overvalued.
- Request an informal valuation review by the Assessor (not required, but often issues can be resolved without a formal appeal).
- Make a formal abatement request. Forms are available in the Assessor's Office and are linked below.
- Make a formal appeal of the Assessor's decision to the Bath Board of Assessment Review. Instructions for appeals to the Bath Board of Assessment Review are available in the City Clerk's Office.
The property owner has 185 days from the commitment date (which is usually around the last week of August) to file a formal abatement request. Check with the Assessor's Office for the exact commitment date for any given year. For the 2023/2024 tax year, the deadline for a formal abatement request is Thursday, February 29, 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).
The Assessor's Office has prepared a handout that explains the most common reasons for an abatement, and that provides information on how best to make your case. It is available from our office as well as here on the web site.
Assessor's Guide to Property Valuation Abatement
State of Maine Property Tax Bulletin 10 (Abatements & Appeal Procedures)