Abatement Procedure

The Assessors' Agent is responsible for discovering and determining the market value of all real and personal property for the collection of municipal taxes. These duties and responsibilities are completed annually and must comply with Maine Taxation Statutes.

The Assessors' Agent is not responsible for the collection and payment of taxes.
Please see the Tax Collector for tax collection and payment information.

 

If you have questions regarding how your assessment was determined we recommend that you contact the assessing office. The Assessor's Agent should be prepared to demonstrate that the property is assessed similarly to comparable properties and that the assessment is appropriate in relation to the market value established by similar qualified arms length sale transactions. If, after reviewing your valuation in this light, you feel you are entitled to relief, then you should follow the procedure in seeking an abatement.

          Application for Abatement

Maine State Statutes provide that a property owner who believes his local property valuation is excessive must seek relief through a written request to the Assessor within 185 days of the date the value was committed to the Tax Collector. (Commitment date is just prior to the mailing of the tax bills.) This written request simply states that you are requesting an abatement and lists your reasons why you feel you are entitled to one. If you are dissatisfied with the decision of the Assessor, you may appeal to the Board of Assessment Review within sixty (60) days after receiving notice of the Assessor’s decision. If the Assessor fails to give written notice of the decision within sixty (60) days, your abatement request is deemed denied. Either party may appeal the decision of the Board of Assessment Review directly to the Superior Court. With regard to non-residential property with a valuation of $1,000,000 or greater appeals are made to the State Board of Property Tax Review.

 

Property owners may file for a property tax abatement if they can prove any illegality, error or irregularity in their assessment. A person seeking an abatement based on an error in valuation has the burden of proving the assessed value is manifestly wrong. The taxpayer must be able to prove one of three things:

  1. The judgment of the Assessor was irrational or unreasonable in light of the circumstances that the property is substantially overvalued and an injustice results;

  2. There was unjust discrimination; or

  3. The assessment was fraudulent, dishonest or illegal.
     

 

          Paul Binette

          Sumner's Assessors' Agent
          John E. O'Donnell & Associates, Inc.

          632 Bald Hill Road 
          New Gloucester, ME 04260

          (207) 926 - 4044 

 

For additional questions or more information regarding abatement procedures, please contact the Sumner Town Office