Procedures for the Appeal Process of Assessed Valuation
- Request for Review — This step does not have to be taken to begin the appeal process. Many times taxpayer’s questions and concerns can be addressed without being subject to a lengthy appeal process. This process is initiated by the taxpayer coming into the office and verbally requesting a review.
- Application for Abatement of Property Taxes — Any taxpayer can appeal their assessed valuation if they feel as though their tax burden is unfair when compared to other Old Orchard Beach taxpayers. Applications are available in the Assessor’s Office and the deadline for filing an application is 185 days from the date of commitment. Along with the application, the taxpayer should submit a “706” Form and all documentation to support his/her opinion of value. Please note you will need to submit two (2) completed application copies. The original Abatement Application with supporting documents and a copy of the Abatement Application and supporting documents. Download the Abatement Application here.
- Assessor Decision — The Assessor has 60 days from the date of filing of the application in which to make a decision and notify the taxpayer of that decision. After 60 days from the date of the filing, if the Assessor has not yet made a decision, the appeal shall be deemed to have been denied.
- Taxpayer Appeal — The taxpayer has 60 days from the date of denial, or from the date that the application is deemed to have been denied, to appeal to the Board of Assessment Review. Applications for the Board of Assessment Review are also available in the Assessor’s Office upon request. Applications should be returned to the Old Orchard Beach, Board of Assessment Review, 1 Portland Ave Old Orchard Beach, ME 04064. Please note the Board of Assessment Review Application must include seven (7) completed application copies (original copy plus six (6) copies) and supporting documents along with:
- Original Appeal and Attachments;
- Assessor’s Response and Attachments;
- Board of Assessment Review Application.
- Board Hearing — The Board of Assessment Review conducts a hearing. The taxpayer bears the burden of proof to show that they are being treated unfairly in comparison to other Old Orchard Beach taxpayers.
- Board Decision — The Board of Assessment Review has 60 days from the date of filing of the application to render a decision. After 60 days, if the Board has not rendered a decision, the appeal shall be deemed denied.
- Taxpayer Appeal — The taxpayer then has 60 days from the date of the decision of the Board of Assessment Review to appeal to the Superior Court. In the case of non-residential property exceeding $500,000, the appeal to the Board of Assessment Review would be heard by the State Board of Property Tax Review.
If there are any questions concerning the appeal process, please do not hesitate to contact the office.