Survey of Property

Tax Appeals Process

The Office of Tax Policy at Maine Revenue Services is conducting a review of possible modernization and efficiency improvements to the property tax appeals process and, for purposes of this survey, is specifically looking at the appeals jurisdiction between the county commissioners and the State Board of Property Tax Review. Under current law, if a municipality does not have a board of assessment review, a taxpayer may appeal a denial of an abatement request to the county commissioners, except that appeals involving nonresidential property with equalized municipal valuation of $1,000,000 or greater (either separately or in the aggregate) are instead appealable to the State Board of Property Tax Review.

Survey responses received by the MRS Office of Tax Policy are subject to the Maine Freedom of Access Act unless otherwise excepted.

1. Does your County have a County Board of Assessment Review?

Yes

2. Is your County's overall appeals caseload comprised of

Mostly residential property tax appeals

Mostly nonresidential property tax appeals

A roughly equal split between residential and nonresidential property tax appeals

3. How would you rate your County’s residential property tax appeals caseload?

a. Balanced - County is well-equipped to handle cases

b. At capacity - County is equipped to handle cases, but caseload stretches capacity

c. Challenged - Residential tax appeals caseload presents challenges due to valuation subject matter

d. Challenged - Residential tax appeals caseload presents challenges due to caseload volume

Both c and d

4. How would you rate your County’s nonresidential property tax appeals caseload?

a. Balanced - County is well-equipped to handle cases

b. At capacity - County is equipped to handle cases, but caseload stretches capacity

c. Challenged - Nonresidential tax appeals caseload presents challenges due to valuation subject matter

d. Challenged - Nonresidential tax appeals caseload presents challenges due to caseload volume

Both c and d

5. Do you favor modifying the nonresidential property County jurisdiction for appeals from a municipality without a Municipal Board of Assessment Review from the current cap of $1,000,000 or greater in equalized municipal valuation? The following proposals would change the number of cases appealable to the State Board of Property Tax Review. Note: Raising the threshold will increase the number of nonresidential cases going to county commissioners. Lowering the threshold will decrease the number of nonresidential cases going to county commissioners.

Yes - Raise the threshold to $1,500,000 or greater

Yes - Raise the threshold to $1,250,000 or greater

No - Keep the current jurisdiction level.

Yes - Lower the threshold to $750,000 or greater

Yes - Lower the threshold to $500,000 or greater

Yes - Lower the threshold to $250,000 or greater

Yes - Eliminate the threshold (this would redirect all nonresidential cases currently going to Counties to the State Board of Property Tax Review)

Comment

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6. Do you favor making a rounded inflation index adjustment to the nonresidential property valuation jurisdiction thresholds?

Yes - Every five years

Yes - Every ten years

Comment

If you selected, "Comment" please explain.

7. Do you favor other changes to the County tax appeals jurisdiction or process?

Yes

If you said "Yes", please explain here.

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