Maine property tax appeals
Review the sourced process overview below, then get the Maine DIY Appeal Kit with an evidence workbook, filing controls, official links, and an editable appeal letter in one PDF. No parcel-specific comps.
How a Maine appeal actually works
Every statement below is cited to its primary source and shows the date we verified it. Where we could not confirm something from a primary source, we say so instead of guessing. Dataset last re-verified 2026-08-13.
Missed the main deadline? Maine has 8 remedies most homeowners never hear about
County pages rarely surface these. Each one is a distinct legal route with its own clock.
Hardship or poverty abatement (36 M.R.S. §841(2))
The municipal officers (or the State Tax Assessor for the unorganized territory) may, on their own knowledge or on written application, 'make such abatements as they believe reasonable on the real and personal taxes on the PRIMARY RESIDENCE of any person who, by reason of hardship or poverty, is in their judgment unable to contribute to the public charges.' 'Primary residence' means the home, appurtenant structures necessary to support the home, and acreage sufficient to satisfy the municipality's minimum lot size (or, absent one, 12 M.R.S. §4807-A). Municipal officers MUST: inform anyone indicating inability to pay of this right; assist individuals in making application; make application forms available bearing notice that a written decision will be made within 30 days; allow applications during normal business hours; keep all applications, supporting information, files, communications and the determination CONFIDENTIAL, with hearings and proceedings in executive session; give written notice of decision within 30 days of application; and state the specific reasons for the decision and inform the applicant of the right to appeal and the procedure for requesting an appeal. The 36 M.R.S. §842 notice-of-decision and deemed-denial rules do NOT apply to §841(2) applications. MRS publishes a 'UT Inability to Pay, Hardship, or Poverty Abatement Application' (rev. 3/22) for the unorganized territory.
When:
primary source · verified
Late abatement by municipal officers for illegality, error or irregularity (36 M.R.S. §841(1), second paragraph)
A SECOND-CHANCE ROUTE after the 185-day assessor window closes. 'The municipal officers, either upon written application filed after one year but within 3 years from commitment stating the grounds for an abatement or on their own initiative within that time period, may make such reasonable abatement as they consider proper to correct any illegality, error or irregularity in assessment if the taxpayer has complied with section 706-A.' CRITICAL LIMIT, stated verbatim in the statute: 'The municipal officers may not grant an abatement to correct an error in the valuation of property.' So this route reaches things like taxation of property the person does not own, wrong acreage carried into the record, or an illegal assessment — but NOT a pure overvaluation claim. MRS Bulletin No. 10 confirms: 'Abatement requests made during this extended deadline must be submitted to the municipal officers rather than to the assessor.' Note also that the assessors themselves may abate on their OWN initiative within one year from commitment even though the taxpayer's 185-day application window has closed.
When:
primary source · verified
Declaratory judgment action in Superior Court for non-valuation challenges
Per MRS Property Tax Bulletin No. 10: 'Certain challenges to tax assessments that are not based on claims that property is overvalued, including, but not limited to, exemption claims or claims that an individual has been taxed on property that the individual does not own, may be pursued either through the abatement process under 36 M.R.S. § 841 or by filing a declaratory judgment action in Superior Court. Oakes v. Town of Richmond, 2023 ME 65, 303 A.3d 650.' This is an ALTERNATIVE to the abatement ladder, not a step within it, and it matters for a taxpayer who has blown the 185-day window on a non-valuation issue.
36 M.R.S. §841; Oakes v. Town of Richmond, 2023 ME 65, 303 A.3d 650 · primary source · verified 2026-08-12
Abatement as the vehicle for appealing denial of exemptions and current-use programs
MRS Bulletin No. 10: 'In addition to valuation disputes, the abatement process is also the means by which a taxpayer may appeal certain decisions related to their property tax assessment.' Application denials for the following may be appealed using the abatement process: Homestead Exemption; Veteran Exemption; Blind Exemption; Business Equipment Tax Exemption; Working Waterfront Program; Renewable Energy Equipment Exemption; Open Space Tax Law Program; Tree Growth Tax Law Program; Farmland Tax Law Program; and Benevolent and Charitable Tax Exemption. For property enrolled in a CURRENT USE program (Tree Growth, Farmland, Open Space, Working Waterfront), the taxpayer's FIRST appeal goes to the State Board of Property Tax Review, not to a local board or the county commissioners.
When:
primary source · verified
Veteran's surviving spouse or minor child abatement (36 M.R.S. §841(4))
'Notwithstanding failure to comply with section 706-A, the assessors, on written application within one year from the date of commitment, may make such abatement as they think proper in the case of the unremarried surviving spouse or the minor child of a veteran, if the surviving spouse or child would be entitled to an exemption under section 653, subsection 1, paragraph D, except for the failure of the surviving spouse or child to make application and file proof within the time set by section 653, subsection 1, paragraph G, if the veteran died during the 12-month period preceding the April 1st for which the tax was committed.' Note this is one of the very few routes that survives a §706-A information-request failure.
When:
primary source · verified
Mandatory mediation before the State Board of Property Tax Review (36 M.R.S. §271(5-A))
For appeals under §843 or §844, once the Board determines the appeal is within its jurisdiction and all rights to appeal that jurisdictional determination have expired, then 'within 120 days after filing a petition for appeal, the assessor... and the taxpayer shall retain the services of a mutually agreed-upon mediator knowledgeable in taxation, valuation matters or conflict resolution, unless otherwise excused by the chair of the board. The cost of mediation must be shared equally between the municipality... and the taxpayer.' The Board may not schedule a hearing until notified that mediation is complete, and the parties must notify the Board in writing whether further Board action is necessary. NOTE: this is a mandatory, cost-sharing step that adds expense and delay for any $1M+ nonresidential appeal.
When:
primary source · verified
Jurisdictional screening and appeal at the State Board (36 M.R.S. §271(5))
On receipt of an appeal the Board chair first determines whether the appeal is within the Board's jurisdiction. If not, the chair notifies all parties in writing within 10 days. 'Either party may appeal to the board a decision of the chair relating to jurisdictional issues within 30 days after receiving written notice of that decision by filing a request with the board to have that decision reviewed by the board.' A 5-member panel is selected from the 15-member Board; 3 of the 5 constitute a quorum.
When:
primary source · verified
Application for abatement after a tax lien / overpayment refund
36 M.R.S. §943-A is captioned 'Application for abatement' within the tax-lien-mortgage article, and 36 M.R.S. §506-A is captioned 'Overpayment of taxes.' Also, 36 M.R.S. §841(3) allows the municipal officers, after due inquiry, to abate a tax the collector certifies under oath cannot be collected 'by reason of the death, absence, poverty, insolvency, bankruptcy or other inability of the person assessed to pay,' if more than 2 years have passed from the date of assessment.
What evidence wins in Maine
THREE distinct winning theories exist in Maine, and they are statutorily and doctrinally different. (1) OVERVALUATION via comparable sales. MRS Bulletin No. 10: 'Taxpayers must prove their case, either by pointing out an error and by showing the correct just value based on recent local sales of properties similar to the taxpayer's.' 'Just value' means market value — 'the amount in cash that could reasonably be expected to be paid by an informed buyer to an informed seller for a property, each acting without compulsion in an arm's-length transaction' (Bulletin No. 10; see also 36 M.R.S. §701-A, 'Just value defined'). The three recognized approaches are sales comparison (market), cost, and income; MRS notes 'the income approach is normally limited to income-producing property, but the other two approaches apply to all types of property.' (2) THE CERTIFIED-RATIO CLAIM — THIS IS THE MAINE-SPECIFIC EDGE AND IT IS OFTEN MISSED. Maine municipalities are NOT required to assess at 100% of just value. The 'certified ratio' is the level of municipal assessed value, expressed as a percentage, relative to just value, as certified by the assessor under 36 M.R.S. §383. Bulletin No. 10 gives the arithmetic: '$250,000 just value x 110% certified ratio = $275,000 assessed value' — so an assessment ABOVE market value is not automatically an overassessment. The flip side is the claim: 'if a taxpayer's property is assessed at 110% of just value and all other property in the municipality is assessed at 90%, then the taxpayer's property may be overvalued.' The correct test is therefore assessed value divided by the municipality's certified ratio versus proven just value — NOT assessed value versus market value. (3) THE 10% STATUTORY TRIGGER. 36 M.R.S. §848-A makes MRS assessment-ratio studies 'prima facie evidence of what the reported ratio is in fact,' rebuttable only by proving the ratio was derived contrary to law or by proving a different ratio; and it strips the municipality of its 'accurate within reasonable limits of practicality' defense 'when a proven deviation of 10% or more from the relevant assessment ratio of the municipality or primary assessing area exists.' Establishing a >=10% deviation from the municipality's ratio is thus the cleanest statutory path to an abatement. PRACTICAL EVIDENCE SOURCING: Bulletin No. 10 advises the taxpayer to request the property record card from the assessor and check it for factual errors (year built, acreage), and notes 'The assessor may have data on recent sales in the municipality that taxpayers can request.'
primary source · verified 2026-08-12
The appeal ladder, in Maine's own terms
- 1
Municipal assessor (or board of assessors / chief assessor of a primary assessing area; State Tax Assessor for the unorganized territory) — written application for abatement
Deadline: Written application must be filed within 185 days from commitment. (Separately, the assessors may abate on their own initiative within one year from commitment; and the municipal OFFICERS may act on a written application filed after one year but within 3 years from commitment for illegality/error/irregularity — but municipal officers 'may not grant an abatement to correct an error in the valuation of property.')
Clock starts: The date of commitment of taxes — i.e., the date the assessor officially commits the list of taxpayers and tax amounts to the municipal tax collector. This date is set municipality-by-municipality and is usually at or near the date tax bills are mailed (commonly, but not always, in late summer/fall). There is NO statewide fixed calendar deadline. Taxpayers must confirm the exact commitment date with their own municipal assessor. Examples: Portland, Bangor and Lewiston each set their own commitment date annually; MRS's own form instructs 'Check with your municipal assessor to find out the exact commitment date.'
36 M.R.S. §841(1) · primary source · verified 2026-08-12
Form: Application for Abatement of Municipal Property Taxes (Maine Revenue Services). NOTE: this MRS form carries no form number, and its use is NOT mandatory. Per MRS Bulletin No. 10: 'The taxpayer's municipality may have a specific form that the taxpayer must complete, but all abatement requests must include the amount of the abatement requested and the reason for requesting the abatement.' Many municipalities publish their own abatement form. A separate MRS form exists for the unorganized territory: 'Application for Abatement of Property Taxes — For property in the unorganized territory' (Rev 03/22). official form
primary source · verified 2026-08-12
Fee: $0 — no filing fee is imposed by 36 M.R.S. §841 or §842 for an abatement application to the assessor.
36 M.R.S. §§841-842 (no fee provision) · primary source · verified 2026-08-12
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Municipal Board of Assessment Review (a LOCAL municipal body, not a county body) — applies ONLY if the municipality (or primary assessing area) has adopted a board of assessment review
Deadline: Apply in writing to the board of assessment review within 60 days after notice of the decision from which the appeal is being taken, OR within 60 days after the application is deemed to have been denied. DEEMED DENIAL: if the assessors or municipal officers fail to give written notice of their decision within 60 days from the date the abatement application was filed, the application is deemed denied and the 60-day appeal clock runs from that deemed denial (unless the applicant consented in writing to further delay). Separately, if the board of assessment review itself fails to give written notice of its decision within 60 days of the date the appeal is filed, that appeal is deemed denied and the taxpayer may go to Superior Court as if there had been a written denial.
Clock starts: Receipt of the assessor's/municipal officers' written notice of decision, OR the deemed denial that occurs 60 days after the abatement application was filed if no written decision issued
36 M.R.S. §843(1) (municipalities) and §843(2) (primary assessing areas); deemed-denial rule at 36 M.R.S. §842 · primary source · verified 2026-08-12
Not confirmed from a primary source: Maine has NO statewide form for an appeal to a municipal board of assessment review. 36 M.R.S. §843 requires only that the applicant 'apply in writing.' Forms and procedures are set municipality-by-municipality; MRS Bulletin No. 10 states 'Any written decision from the assessor regarding the abatement request should contain contact information for filing an appeal.' No form number should be represented to a homeowner. Check the official page before relying on this.Not confirmed from a primary source: No fee is prescribed by 36 M.R.S. §843 for an appeal to a municipal board of assessment review. Whether individual municipalities charge an administrative fee could not be confirmed from a primary statewide source; must be checked with the specific municipality. Check the official page before relying on this. - 2
County Commissioners (or, where the county has established one, the County Board of Assessment Review) — applies ONLY where the municipality/primary assessing area has NOT adopted a board of assessment review
Deadline: Apply to the county commissioners within 60 days after notice of the decision from which the appeal is being taken, OR within 60 days after the application is deemed to have been denied. If the county commissioners fail to give written notice of their decision within 60 days of the date the appeal is filed (absent the applicant's written agreement to delay), the application is deemed denied and the taxpayer may appeal to Superior Court as if there had been a written denial. IMPORTANT EXCLUSION: a taxpayer may NOT appeal to the county commissioners with respect to nonresidential property, or properties, having an equalized municipal valuation of $1,000,000 or greater (separately or in the aggregate) — that appeal must go to the State Board of Property Tax Review under §844(2).
Clock starts: Receipt of the assessor's/municipal officers' written notice of decision, OR the deemed denial 60 days after the abatement application was filed
36 M.R.S. §844(1); county boards of assessment review authorized by §844(1-A) and §844-M; deemed-denial rule at §842 · primary source · verified 2026-08-12
Not confirmed from a primary source: Maine has NO statewide form for an appeal to county commissioners. 36 M.R.S. §844 prescribes no form. Procedures vary by county. No form number should be represented to a homeowner. Check the official page before relying on this. - 3
State Board of Property Tax Review (Maine DAFS)
Deadline: 60 days. Two entry paths: (a) NONRESIDENTIAL PROPERTY (or properties) with an equalized municipal valuation of $1,000,000 or greater, separately or in the aggregate — if the municipality HAS a board of assessment review, either party appeals the BAR's decision to the State Board within 60 days after notice of the decision or after the application is deemed denied (§843(1-A)); if the municipality has NO board of assessment review, the taxpayer appeals the assessors'/municipal officers' decision directly to the State Board within 60 days after notice of decision or deemed denial (§844(2)). (b) CURRENT-USE PROGRAM PROPERTY (Tree Growth, Farmland, Open Space, Working Waterfront) — per MRS Bulletin No. 10, the taxpayer's FIRST appeal goes to the State Board. 'Nonresidential property' means property used primarily for commercial, industrial or business purposes, excluding unimproved land not associated with such a use. NOTE: the State Board is NOT subject to a 60-day decision deadline and may take longer than 60 days to decide.
Clock starts: Notice of the decision being appealed from (the local BAR, or the assessors/municipal officers), or the deemed denial of the application
36 M.R.S. §843(1-A); 36 M.R.S. §844(2); board organization and procedure at 36 M.R.S. §271 · primary source · verified 2026-08-12
Form: 'The Petition' (Word) plus an 'Information Sheet' (Word), published by the Maine State Board of Property Tax Review. The Board states: 'Using the Petition in this format is not a requirement. However, a Petition must contain all elements requested here.' The Information Sheet 'should be completed and submitted with the Petition.' There is no preprinted form required of the Respondent. Prehearing motions 'should take the same style as court motions.' A copy of the petition must be mailed to the State Tax Assessor and to the assessor of the municipality where the property is located (36 M.R.S. §271(3)). official form
primary source · verified 2026-08-12
Fee: $150 for a petition relating to nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater under 36 M.R.S. §§273, 843 and 844. $75 for a petition appealing current use valuation under the Tree Growth Tax Law, the Farm and Open Space Tax Law, or the Working Waterfront Land Law. Municipal appeals under §272 are exempt from the filing fee. If a petition is filed without the fee, the secretary dockets it and notifies the petitioner that the appeal will not be processed further without payment. (statutory)
36 M.R.S. §271(10)(A) and (B); §271(2)(E); §271(3-A). Note §271(10)(A) was amended by PL 2025, c. 469, §7. · primary source · verified 2026-08-12
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Maine Superior Court (Rule 80B review of governmental action)
Deadline: 30 days. Title 36 specifies no time limit for the Superior Court appeal, so M.R. Civ. P. 80B(b) supplies it: 'if no time limit is specified by statute, the complaint shall be filed within 30 days after notice of any action or refusal to act of which review is sought.' MRS Bulletin No. 10 states the same: an appeal from a local board of assessment review or the county commissioners to Superior Court must be filed within 30 days of the date notice of the decision is received, or within 30 days of the deemed denial; and appeals from the State Board of Property Tax Review to Superior Court must be filed within 30 days of the date notice of the Board's decision is received. Rule 80B(b) further provides that where a written decision is required, the clock starts when the written decision is adopted; if the decision must be delivered to a person, the clock starts on delivery; and if sent by mail, delivery is deemed to occur on the EARLIER of (i) actual receipt or (ii) three days after mailing. In the event of a failure to act, the complaint must be filed within six months after expiration of the time in which action should reasonably have occurred. WHO MAY GO TO SUPERIOR COURT: from a local/primary-assessing-area BAR, either party may appeal directly to Superior Court EXCEPT for nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater (those go to the State Board first). From county commissioners, either party may appeal to Superior Court. Decisions of the State Board are reviewed on the record made before the Board, not by a new trial.
Clock starts: Notice/delivery of the written decision of the board of assessment review, county commissioners, or State Board of Property Tax Review — or the deemed denial by that body
M.R. Civ. P. 80B(b); 36 M.R.S. §843(1), §843(2), §844(1); 36 M.R.S. §271(7) (State Board decisions appealable under the Maine Administrative Procedure Act, 5 M.R.S. ch. 375) · primary source · verified 2026-08-12
Form: A Rule 80B complaint. No standardized statewide form. M.R. Civ. P. 80B(a): 'The complaint shall include a concise statement of the grounds upon which the plaintiff contends the plaintiff is entitled to relief, and shall demand the relief sought.' The complaint and summons must be served under Rule 4. The plaintiff is responsible for preparing and filing the record (Rule 80B(e)), must file a brief within 40 days of filing the complaint (Rule 80B(g)), and any motion for trial of the facts must be filed within 30 days after the complaint is filed or the right to a trial of the facts is waived (Rule 80B(d)). official form
primary source · verified 2026-08-12
Not confirmed from a primary source: The Maine Superior Court civil complaint filing fee was not verified from a primary Judicial Branch source during this research. Do not quote a dollar figure. Check the Maine Judicial Branch published fee schedule before presenting any amount to a user. Check the official page before relying on this. - 5
Maine Supreme Judicial Court sitting as the Law Court
Not confirmed from a primary source: The existence of this appeal route is verified, but the specific filing deadline is set by the Maine Rules of Appellate Procedure (M.R. App. P. 2B), which was NOT read during this research. Do not state a number of days. Check the official page before relying on this.Not confirmed from a primary source: Maine Rules of Appellate Procedure not read during this research. Check the official page before relying on this.Not confirmed from a primary source: Law Court filing fee not verified from a primary source. Check the official page before relying on this.
Who has to prove what
Maine applies a NOTABLY HIGH bar. Quoting Maine Revenue Services Property Tax Bulletin No. 10 (rev. May 1, 2026) verbatim: 'The burden of proof is on the taxpayer to show that their property is overvalued, or that there was an error, mistake, or illegality in the assessment. Note that the threshold required to successfully prove that an abatement is warranted is high. At the outset, a municipality's assessment is presumed to be valid. To overcome that presumption, a taxpayer must demonstrate that the assessment is not only wrong, but that "the assessment is manifestly wrong."' The Bulletin cites Roque Island Gardner Homestead Corp. v. Town of Jonesport, 2017 ME 152, 167 A.3d 564.
primary source · verified 2026-08-12
When values are set
ASSESSMENT IS ANNUAL, BUT REVALUATION IS NOT ON A MANDATED STATEWIDE CYCLE. 36 M.R.S. §502: 'All real estate within the State... is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property must be fixed as of that date. ... The taxable year is from April 1st to April 1st.' So the assessment date / status date is APRIL 1 every year, and taxes are committed later in the year on a municipality-set commitment date. There is NO statute requiring a full municipal revaluation on a fixed interval. Instead, 36 M.R.S. §327 sets MINIMUM ASSESSING STANDARDS every municipality must achieve: (1) a minimum assessment ratio of 70% 'by 1979 and thereafter,' and 'a municipality should not have an assessment ratio at an amount greater than 110% of its just value'; and (2) a maximum rating of assessment quality of 20 'by 1979 and thereafter.' 36 M.R.S. §328(7) provides that MRS rules shall recognize that 'Physical inspection and inventory of each real parcel and personal property account will take place at least every 4 years rather than every 3 years,' and §328(8) that 'Assessors will conduct annual sales ratio studies.' Under §328's closing paragraph, 'Upon a municipality's failure to achieve the minimum assessing standards of this subchapter, the bureau may choose at least one or more of the above administrative practices as necessary corrective steps.' MRS Bulletin No. 10 summarizes: 'Municipalities are required to maintain certain minimum assessment standards by law. Occasionally, municipalities must perform a revaluation to better meet these standards.' Bulletin No. 10 also cautions that 'an increase in the assessed value of a taxpayer's property does not necessarily mean the taxpayer will experience an increase in the total taxes due,' because the mil rate is derived from total taxable value and the budget.
primary source · verified 2026-08-12
How counties differ
MAINE'S SECOND-LEVEL APPEAL BODY IS DETERMINED MUNICIPALITY-BY-MUNICIPALITY, NOT BY COUNTY, AND THIS IS THE SINGLE MOST DANGEROUS PLACE TO GUESS. The routing rule: (a) If the municipality (or primary assessing area) HAS ADOPTED a board of assessment review, the appeal from the assessor goes to that municipal BAR (36 M.R.S. §843(1), §843(2)). (b) If it has NOT adopted a BAR, the appeal goes to the COUNTY COMMISSIONERS (36 M.R.S. §844(1)). (c) Overriding both: nonresidential property or properties with an equalized municipal valuation of $1,000,000 or greater (separately or in the aggregate) may NOT go to the county commissioners at all and must go to the State Board of Property Tax Review (§844(2)); if such a municipality HAS a BAR, the $1M+ nonresidential appeal goes to the BAR first and then to the State Board rather than to Superior Court (§843(1-A)). (d) Current-use program property (Tree Growth, Farmland, Open Space, Working Waterfront) skips the local tier entirely and goes first to the State Board (MRS Bulletin No. 10 §6.A.(1)). ADDITIONAL COUNTY-LEVEL WRINKLE: under 36 M.R.S. §844(1-A), 'The county commissioners in a county may establish a county board of assessment review to hear all appeals to the county commissioners,' with the powers and duties of a municipal board of assessment review including those under §844-M. So in some counties the '§844 route' lands before a county BAR rather than the commissioners themselves. AppealMyTax must resolve, per municipality: (i) has this municipality adopted a board of assessment review? and (ii) has this county established a county board of assessment review? Bangor and Lewiston each publicly maintain a Board of Assessment Review (Bangor City Hall, 262 Harlow Street; City of Lewiston Assessment Review Board), which indicates the BAR route applies there — but this was inferred from municipal web listings, not from a fetched municipal ordinance, and should be confirmed. THE COMMITMENT DATE — which starts the 185-day clock — is ALSO set municipality-by-municipality and changes year to year. MRS's own abatement form instructs: 'Commitment is the date when the municipal tax collector receives the tax files for the year. This date is usually near the date when the tax bills are sent out. Check with your municipal assessor to find out the exact commitment date.' Never compute a Maine abatement deadline without pulling that municipality's actual commitment date for that tax year. No statewide table of commitment dates was located.
Maine appeal deadline
Deadlines varyMaine deadlines are set locally.
The deadline is almost always printed on the assessment notice your local assessor mails you. Use that date, it is the one that counts.
Are you missing a Maine exemption?
Exemptions cut your bill before any appeal even starts, and most homeowners never claim all the ones they qualify for. Answer four questions:
Is your Maine home over-assessed?
The whole appeal hinges on one comparison: your assessed value (from your tax notice) versus your home's market value (what it would sell for today). Put both in:
How to find your home's real market value (free) →
- Pull free estimates. Look up your address on Zillow (“Zestimate”) and Redfin (“Redfin Estimate”). Average them, algorithms run high or low, so two beats one.
- Find 3-5 real comparable sales. Same neighborhood, similar size, beds/baths, age, and condition, sold in the last 6-12 months. Recent sales (not listings) are the strongest evidence a board will accept.
- Adjust for differences. Knock value off comps that are bigger or renovated; add for ones that are smaller or dated, so you're comparing like-for-like.
- Compare to your assessment. If your assessed value sits clearly above that adjusted market figure, you have grounds to appeal.
One catch: some states assess at a fraction of market value (an “assessment ratio”). If your notice shows a ratio or an “equalized” value, compare your implied full value to market, not the raw assessed number.
How property tax appeals generally work
Most states follow the same basic path: your local assessor mails an assessment notice with a value and a deadline; you file an appeal (often called a protest, grievance, or petition) before that deadline; you present comparable sales of similar homes; and a local board reviews the evidence and can lower your value.
The exact form, deadline, and board can vary by county. Use the current assessment notice and the official sources linked above to confirm the controlling local requirements. The paid kit organizes that verification, the evidence, the filing steps, and your editable letter in one place.
Want to see the depth we build per state? Take a look at our Texas, Florida, and Georgia guides.