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Abatements

(Title 36, M.R.S.A. Sections 841-850)

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 the current real estate market, they may take the following steps, in order:

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. Provide evidence to the Assessor that the property is overvalued
4. Request an informal  valuation review by the Assessor. (not required, but often issues can be resolved without a formal appeal)
5. Make a formal abatement request. Forms are available in the Assessor's Office
6. 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.

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)

State of Maine Property Tax Bulletin 10 (Abatements and Appeal Procedures)