The Board of Assessment Review is charged by Maine Statutes to independently review
appeals of property assessments that have been determined by the Board of Assessors.
The Board’s work begins when an appellant files for review of a decision by the
assessors on a value placed on a specific property. Under this hearing scenario,
the appellant and the Assessors present evidence to the Assessment Review Board
justifying their argument and their position. The Assessment Review Board then deliberates
the issue based on the facts provided and renders a decision. The decision of the
Board is final, although the party that does not prevail may seek relief through
either the County Commissioners or Superior Court.
The Board of Assessment Review has 3 members who serve alternating 3-year terms.
The Board meets infrequently since most property assessment appeals are resolved
at the Board of Assessor level.