Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 327 (2026)

Minimum assessing standards

✓ current as of May 2026
Find cases: SyfertCases citing this section ME-LEGlegislature.maine.gov JustiaTitle on Justia CornellLII Search CasesGoogle Scholar
All municipalities whether they choose to remain as single municipal assessing units or choose to be designated as a primary assessing area, either as a primary single unit or a member of a primary district, shall achieve the following minimum assessing standards:   [PL 1975, c. 545, §13 (NEW).]
1.  Minimum assessment ratios.  A 50% minimum assessment ratio by 1977; a 60% minimum assessment ratio by 1978; and a 70% minimum assessment ratio by 1979 and thereafter. Notwithstanding this subsection, a municipality should not have an assessment ratio at an amount greater than 110% of its just value;  
[PL 1993, c. 249, §1 (AMD); PL 1993, c. 249, §2 (AFF).]
2.  Maximum rating of assessment.  A maximum rating of assessment quality of 30 by 1977; a maximum rating of assessment quality of 25 by 1978; a maximum rating of assessment quality of 20 by 1979 and thereafter;  
[PL 1975, c. 545, §13 (NEW).]
3.  Employment of assessor.  A municipal assessing unit may employ a part-time, noncertified assessor or contract with a firm or organization that provides assessing services; when a municipal assessing unit or primary assessing area employs a full-time, professional assessor, this assessor must be certified by the bureau as having the basic knowledge required to perform the assessing function. The bureau shall publish, for the information of the municipalities, a list of assessing firms or organizations. The bureau shall provide to a municipality, on request by the municipality, a list of certified assessors.  
[PL 2025, c. 113, Pt. A, §1 (AMD).]
SECTION HISTORY
PL 1975, c. 545, §13 (NEW). PL 1993, c. 249, §1 (AMD). PL 1993, c. 249, §2 (AFF). PL 1997, c. 526, §14 (AMD). PL 2001, c. 583, §10 (AMD). PL 2017, c. 170, Pt. B, §2 (AMD). PL 2025, c. 113, Pt. A, §1 (AMD).
The Revisor's Office cannot provide legal advice or interpretation of Maine law to the public.
If you need legal advice, please consult a qualified attorney.
Notes of Decisions
Cited in 10 cases, 1981–2016 · leading case: Donald Petrin v. Town of Scarborough, 2016 ME 136 (Me. 2016).
Sort: Relevance Newest Treatment
Donald Petrin v. Town of Scarborough, 2016 ME 136 (Me. 2016). “36 M.R.S. § 327(2), As a result of the revaluation, the quality rating for two of-the three neighborhoods improved, decreasing from 14 to 11 for Pine Point, and from 9 to 7 for Pillsbury Shores.”
Shawmut Inn v. Inhabitants of Kennebunkport, 428 A.2d 384 (Me. 1981). “3 Likewise, this Court has permitted the local assessors considerable leeway in choosing the method or combinations of methods to achieve just valuations.”
Town of Bristol Taxpayers' Ass'n v. Bd. of Selectmen/Assessors, 957 A.2d 977 (Me. 2008). “See 36 M.R.S. § 327(1) (2007) (establishing minimum assessment ratios for municipalities).”
IBM Credit Corp. v. City of Bath, 665 A.2d 663 (Me. 1995). · cites it 2× “"Although the Legislature has established *665 `minimum assessing standards' with which the assessors must comply, 36 M.R.S.A. § 327, it has stopped short of setting forth in the statutes the different methods which local assessors may utilize to achieve such results.”
Wesson v. Town of Bremen, 667 A.2d 596 (Me. 1995). ““Although the Legislature has established ‘minimum assessing standards’ with which the assessors must comply, 36 M.R.S.A. § 327, it has stopped short of setting forth in the statutes the different methods which local assessors may utilize to achieve such results.”
Balise v. Town of Embden (Me. Super. Ct 2010). “"Although the Legislature has established 'minimum assessing standards' with which the assessors must comply, 36 M.R.S.A. § 327, it has stopped short of setting forth in the statutes the different methods which local assessors may utilize to achieve such results.”
Inh. of the Town of Milford & City of Old Town v. PPL Maine (Me. Super. Ct 2012). “36 M.R.S.A. § 327. 2 Aside from the transcript, the Record is divided into two folders with no page numbers or other organization within.”
Bolton v. Town of Scarborough (Me. Super. Ct 2015). “36 M.R.S. § 327(1). Assessments must also meet a quality rating of20 or less.”
Chutter v. Inhabs. of the Town of Bristol, Maine (Me. Super. Ct 2000). “In 1996 ~ the Town of Bristol ("Town") retained the services of Parker Appraisal Company ("Parker") to provide updated assessments of all taxable real property within the Town, and _ to provide assistance in reaching compliance with 36 M.R.S.A. § 327. Parker completed its work…”
Capodilupo v. Inhabs. of the Town of Bristol, Maine (Me. Super. Ct 2000). “In 1996 the Town of Bristol ("Town") retained the services of Parker Appraisal Company ('Parker") to provide updated assessments of all taxable real property within the Town, and to provide assistance in reaching compliance with 36 M.R.S.A. § 327. Parker completed its work in…”
— Me. Rev. Stat. tit. 36, § 327(1) — 2 cases
Town of Bristol Taxpayers' Ass'n v. Bd. of Selectmen/Assessors, 957 A.2d 977 (Me. 2008). “See 36 M.R.S. § 327(1) (2007) (establishing minimum assessment ratios for municipalities).”
Bolton v. Town of Scarborough (Me. Super. Ct 2015). “36 M.R.S. § 327(1). Assessments must also meet a quality rating of20 or less.”
— Me. Rev. Stat. tit. 36, § 327(2) — 1 case
Donald Petrin v. Town of Scarborough, 2016 ME 136 (Me. 2016). “36 M.R.S. § 327(2), As a result of the revaluation, the quality rating for two of-the three neighborhoods improved, decreasing from 14 to 11 for Pine Point, and from 9 to 7 for Pillsbury Shores.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.