Property Tax Abatement Deadlines Are Rapidly Approaching
Many Maine municipalities conducted property revaluations last year, resulting in large increases in the assessed values of many properties, and now is the time for the critical first step in challenging a property tax assessment: filing an abatement application with the municipal assessor where the property is located.
Maine law requires that each municipality assess property according to its “just value,” which typically means its fair market value. Municipalities conduct revaluations at varying intervals to try to assess property as closely as possible to fair market values. After a revaluation, an assessment that is substantially higher than the fair market value of a particular property provides strong grounds to apply for an abatement.
The deadline to apply for a property tax abatement changes annually and varies by municipality. The deadline is 185 days after the date of the municipality’s “commitment” of its taxes for the coming fiscal year. Upcoming deadlines to apply for a property tax abatement for the current tax year include:
- Saco: February 13, 2026
- Portland: February 26, 2026
- Brunswick: March 6, 2026
- South Portland: March 15, 2026
- Biddeford: March 23, 2026
The abatement application must be submitted in writing and is generally straightforward. Many cities and towns provide their own forms for taxpayers to use, and a standard form issued by Maine Revenue Services is also available.
The decision to grant or deny an abatement is made by the municipal assessor, or by a Board of Assessors where applicable. If an application is denied, appeals are typically taken to the municipality’s Board of Assessment Review, if one exists. Where no local board has been established, appeals proceed to the County Commissioners or the State Board of Property Tax Review, depending on the type of property and the amount in dispute.
Identifying the correct appeal forum—and strictly adhering to statutory filing deadlines—is critical. These requirements are governed by state statutes and court decisions, and failure to comply can forfeit appeal rights.
Though New Hampshire and Massachusetts follow different procedures, both states require the same first step to appeal a property tax assessment, namely, an application for abatement filed with the municipal assessor. In most municipalities in Massachusetts, the deadline to file an abatement application is February 1, 2026. New Hampshire has a statewide abatement application deadline of March 1, 2026, for most municipalities.
Please contact Jonathan Block or Kyle Noonan for more information about appeals from property tax assessments.