The certified ratio for Fiscal Year 2027 (July 1, 2026 to June 30, 2027) is 100%.
This means that, overall, assessed property values in Old Orchard Beach are considered to represent 100% of current market value.
A 100% certified ratio does not mean that every property will sell for exactly its assessed value. It reflects the overall relationship between assessed values and market values throughout the Town.
Disagree With Your Property Assessment?
If you believe your property assessment is incorrect or unfair, you have the right to ask us to review it.
The assessment review process always starts with a conversation with the assessor.
Our goal is to make sure assessments are accurate, fair, and equitable. We are happy to review your property information and how your assessment was determined to help you better understand why your property value or taxes may be different than anticipated.
Disputing Your Assessment
The Process at a Glance
Review Record → Talk With the Assessor → Gather Evidence → Request an Abatement → Appeal, if Necessary
Step 1 — Review Your Property Record Card
Check your property information for accuracy, including lot size, building size, age, condition, improvements, and other property characteristics. If you find an error or have a question, contact the Assessing Office.
Step 2 — Talk With the Assessor
Before filing anything, ask the Assessor to review your property record, explain how your assessment was determined, and discuss your concerns. Most questions and concerns can be resolved at this step.
Step 3 — Gather Data
If you still believe your assessment is incorrect, gather information that supports your position, such as:
- Sales of comparable properties
- A recent appraisal
- Errors in your property record
- Property conditions that affect value
Step 4 — Request an Abatement
Still disagree? The next step is to file an Application for Abatement of Property Taxes. The application is a formal request asking the Assessor to reduce or correct your assessment. Applications must be filed within 185 days of the town’s commitment date.
What Do I Have to Prove?
Property assessments are presumed to be valid. The taxpayer has the burden of showing that the assessment is manifestly wrong.
Generally, this means demonstrating that:
- The property has been substantially overvalued, resulting in an injustice;
- The property has been assessed in a discriminatory or inequitable manner; or
- The assessment is fraudulent, dishonest, or illegal.
The goal is not for every property owner to agree with the Assessor’s opinion of value
Don’t miss the deadline: An informal review with our office does not extend the time to file an abatement.
Step 5 — Appeal the Decision
If the Assessor denies your abatement in whole or in part, you may appeal to the Old Orchard Beach Board of Assessment Review. An appeal asks an independent board to review the Assessor’s decision.
An appeal generally must be filed within 60 days of the Assessor’s decision.
What is the difference between an Abatement and an Appeal?
Abatement — A correction to assessed value after a taxpayer submits a formal request asking the Assessor to reduce or correct the assessment.
Appeal — A request asking an independent board to review the Assessor’s decision on the abatement request.