Tax Appeals/Abatements

Abatements, or tax appeals, are made through the statutory abatement process governed by M.R.S.A. Title 36 Section 841-850. An abatement is a reduction in property assessment. They are granted when the Assessor discovers an error in assessment or valuation 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 the current assessment to just value ratio, the following are recommended steps:

1. Review the property record card (available in the Assessor’s office) to assure the accuracy of its data
2. Check sale prices of similar homes
3. Request an informal valuation review by the Assessor. (Not required, but sometimes issues can be resolved without a formal appeal.) Be prepared to provide credible evidence to the Assessor that the property is overvalued.
4. Make a formal abatement request. Forms are available in the Assessor’s Office or through this website below. Appeals must be in writing and provide credible and affirmative evidence of value or unjust discrimination. Please file the application, associated documentation and extension request together to the Raymond Assessors Office.

• Property Tax Abatement Application
• Extension Request Form

Formal Applications for Abatement applications may be filed after the commitment of taxes annually by the Board of Assessors and must be filed within 185 days of such commitment date. March 29, 2027 is the anticipated filing deadline for re-consideration of the April 1, 2026 assessment.

View the: State of Maine bulletin regarding abatements and appeals.