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

Me. Rev. Stat. tit. 36, § 841 (2026)

Abatement procedures

✓ current as of May 2026
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1.  Error or mistake.  The assessors, either upon written application filed within 185 days from commitment stating the grounds for an abatement or on their own initiative within one year from commitment, 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.  
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. The municipal officers may not grant an abatement to correct an error in the valuation of property.  
[PL 2017, c. 367, §7 (AMD).]
2.  Hardship or poverty.  The municipal officers, or the State Tax Assessor for the unorganized territory, within 3 years from commitment, 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. The municipal officers, or the State Tax Assessor for the unorganized territory, may extend the 3-year period within which they may make abatements under this subsection.  
As used in this subsection, "primary residence" means the home, appurtenant structures necessary to support the home and acreage sufficient to satisfy the minimum lot size as required by the municipality's land use or building permit ordinance or regulations or, in the absence of any municipal minimum lot size requirement, as required by Title 12, section 4807‑A.  
Municipal officers or the State Tax Assessor for the unorganized territory shall:  
A. Provide that any person indicating an inability to pay all or part of taxes that have been assessed because of hardship or poverty be informed of the right to make application under this subsection;   [PL 2013, c. 424, Pt. A, §24 (RPR).]
B. Assist individuals in making application for abatement;   [PL 2013, c. 424, Pt. A, §24 (RPR).]
C. Make available application forms for requesting an abatement based on hardship or poverty and provide that those forms contain notice that a written decision will be made within 30 days of the date of application;   [PL 2013, c. 424, Pt. A, §24 (RPR).]
D. Provide that persons are given the opportunity to apply for an abatement during normal business hours;   [PL 2013, c. 424, Pt. A, §24 (RPR).]
E. Provide that all applications, information submitted in support of the application, files and communications relating to an application for abatement and the determination on the application for abatement are confidential. Hearings and proceedings held pursuant to this subsection must be in executive session;   [PL 2013, c. 424, Pt. A, §24 (RPR).]
F. Provide to any person applying for abatement under this subsection, notice in writing of their decision within 30 days of application; and   [PL 2013, c. 424, Pt. A, §24 (RPR).]
G. Provide that any decision made under this subsection include the specific reason or reasons for the decision and inform the applicant of the right to appeal and the procedure for requesting an appeal.   [PL 2013, c. 424, Pt. A, §24 (RPR).]
 
[PL 2017, c. 273, §1 (AMD).]
3.  Inability to pay after 2 years.  If after 2 years from the date of assessment a tax collector is satisfied that a tax upon real or personal property committed to the tax collector for collection cannot be collected by reason of the death, absence, poverty, insolvency, bankruptcy or other inability of the person assessed to pay, the tax collector shall notify the municipal officers in writing, under oath, stating the reason why that tax cannot be collected. The municipal officers, after due inquiry, may abate that tax or any part of the tax.  
[PL 2025, c. 113, Pt. D, §37 (AMD).]
4.  Veteran's surviving spouse or minor child.  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.  
[PL 2025, c. 113, Pt. D, §38 (AMD).]
5.  Certification; record.  Whenever an abatement is made, other than by the State Tax Assessor, the abating authority shall certify it in writing to the collector, and that certificate must discharge the collector from further obligation to collect the tax so abated. When the abatement is made, other than an abatement made under subsection 2, a record setting forth the name of the party or parties benefited, the amount of the abatement and the reasons for the abatement must, within 30 days, be made and kept in suitable book form open to the public at reasonable times. A report of the abatement must be made to the municipality at its annual meeting or to the mayor and municipal officers of cities by the first Monday in each March.  
[PL 2025, c. 113, Pt. D, §39 (AMD).]
6.  Appeals.  The decision of a chief assessor of a primary assessing area or the State Tax Assessor shall not be deemed "final agency action" under the Maine Administrative Procedure Act, Title 5, chapter 375.  
[PL 1979, c. 73 (NEW).]
7.  Assessors defined.  For the purposes of this subchapter the word "assessors" includes assessor, chief assessor of a primary assessing area and State Tax Assessor for the unorganized territory.  
[PL 2001, c. 396, §15 (AMD).]
8.  Approval of the Governor.  The State Tax Assessor may abate taxes under this section only with the approval of the Governor or the Governor's designee.  
[PL 1999, c. 521, Pt. A, §4 (AMD).]
SECTION HISTORY
PL 1973, c. 66, §15 (AMD). PL 1975, c. 765, §§14-A (AMD). PL 1977, c. 44, §1 (AMD). PL 1977, c. 479, §15 (AMD). PL 1977, c. 509, §16 (RPR). PL 1977, c. 694, §§688-692 (AMD). PL 1979, c. 73 (RPR). PL 1987, c. 70 (AMD). PL 1987, c. 772, §§15,16 (AMD). PL 1989, c. 508, §10 (AMD). PL 1991, c. 16, §1 (AMD). PL 1991, c. 16, §2 (AFF). PL 1993, c. 133, §1 (AMD). PL 1999, c. 521, §A4 (AMD). PL 2001, c. 396, §15 (AMD). PL 2005, c. 169, §1 (AMD). PL 2005, c. 218, §10 (AMD). PL 2011, c. 552, §1 (AMD). PL 2011, c. 624, §1 (AMD). PL 2013, c. 424, Pt. A, §24 (AMD). PL 2015, c. 300, Pt. A, §9 (AMD). PL 2017, c. 273, §1 (AMD). PL 2017, c. 367, §§7, 8 (AMD). PL 2025, c. 113, Pt. D, §§37-39 (AMD).
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Notes of Decisions
Cited in 55 cases (4 in the last 5 years), 1966–2023 · leading case: Dodge v. Town of Norridgewock, 577 A.2d 346 (Me. 1990).
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Dodge v. Town of Norridgewock, 577 A.2d 346 (Me. 1990). · cites it 11× “NOTES [1] 36 M.R.S.A. § 841(2) (Supp.1989) provides for abatement of taxes by reason of poverty.”
Sager v. Town of Bowdoinham, 845 A.2d 567 (Me. 2004). · cites it 3× “[¶ 3] Sager also applied to the Town of Bowdoinham for an abatement of her taxes pursuant to 36 M.R.S.A. § 841(2) (1990) which authorizes municipalities to abate some or all of the real and personal taxes of “persons who, by reason of infirmity or poverty, are in their judgment…”
Linda Penkul v. Town of Lebanon, 2016 ME 16 (Me. 2016). · cites it 5× “See 36 M.R.S. § 841(2) (2015). 1 Penkul asserted that she did not have enough income to meet expenses, and she reported sources of income, assets, debts, and monthly household needs.”
Town of Eddington v. Emera Maine, 2017 ME 225 (Me. 2017). · cites it 5× “Section 841(1) states that between one and three years after the date of commitment, municipal officers may make a reasonable abatement to correct “any illegality, error or irregularity in assessment,” but they “may not grant an abatement to correct an error in the valuation of…”
Credit Counseling Centers, Inc. v. City of South Portland, 2003 ME 2 (Me. 2003). · cites it 4× “On January 26, 1998, pursuant to 36 M.R.S.A. § 841 (1990 & Supp.2002), CCCS applied to the Tax Assessor for a charitable exemption from property tax under section 652(1)(A).”
Marc B. Terfloth v. Town of Scarborough, 2014 ME 57 (Me. 2014). · cites it 2× “See 36 M.R.S. § 841(1) (2013). Terfloth argues that the Board’s decision was manifestly wrong because the Board was compelled on the record before it to find that the Town’s assessment substantially overvalued his property.”
Wilhelmine' Dennis Oakes v. Town of Richmond, 2023 ME 65 (Me. 2023). · cites it 2× “It also concluded that she could not pursue a declaratory judgment under an abatement claim or the damages she requested in Count 2 because she failed to exhaust her administrative remedies by following the abatement process set forth in 36 M.R.S. §§ 841, 843-44 (2023). Oakes…”
Gilmore v. City of Belfast, 580 A.2d 698 (Me. 1990). · cites it 6× “Pursuant to 36 M.R.S.A. § 841 (Supp.1989), 1 they applied to the Belfast City Council for abatement of their real estate taxes for the years 1986, 1987 and 1988 on the basis of their poverty.”
Delogu v. City of Portland, 2004 ME 18 (Me. 2004). · cites it 2× “36 M.R.S.A. § 841(1), (2) (1990 & Supp.2003).”
Donald Petrin v. Town of Scarborough, 2016 ME 136 (Me. 2016). “[¶ 4] In early 2013, the Taxpayers filed separate applications with Lesperance requesting abatements for the 2012 tax year pursuant to 36 M.R.S. § 841(1) (2015). In their applications, the Taxpayers alleged that the partial revaluation resulted in unjustly discriminatory…”
Weekley v. Town of Scarborough, 676 A.2d 932 (Me. 1996). · cites it 2× “[1] Pursuant to 36 M.R.S.A. § 841 (1990 & Supp.1995), the Weekleys filed two applications with the Town's assessor seeking an abatement of the assessed property taxes, which the assessor denied.”
Hebron Academy, Inc. v. Town of Hebron, 2013 ME 15 (Me. 2013). · cites it 2× “[¶ 5] Pursuant to 36 M.R.S. § 841 (2012), on or around March 31, 2010, He-bron Academy requested a tax abatement from the Town for tax year 2009.”
Show all 55 citing cases →
— Me. Rev. Stat. tit. 36, § 841(1) — 21 cases
Marc B. Terfloth v. Town of Scarborough, 2014 ME 57 (Me. 2014). “See 36 M.R.S. § 841(1) (2013). Terfloth argues that the Board’s decision was manifestly wrong because the Board was compelled on the record before it to find that the Town’s assessment substantially overvalued his property.”
Town of Eddington v. Emera Maine, 2017 ME 225 (Me. 2017). “Section 841(1) states that between one and three years after the date of commitment, municipal officers may make a reasonable abatement to correct “any illegality, error or irregularity in assessment,” but they “may not grant an abatement to correct an error in the valuation of…”
Delogu v. City of Portland, 2004 ME 18 (Me. 2004). “36 M.R.S.A. § 841(1), (2) (1990 & Supp.2003).”
Donald Petrin v. Town of Scarborough, 2016 ME 136 (Me. 2016). “[¶ 4] In early 2013, the Taxpayers filed separate applications with Lesperance requesting abatements for the 2012 tax year pursuant to 36 M.R.S. § 841(1) (2015). In their applications, the Taxpayers alleged that the partial revaluation resulted in unjustly discriminatory…”
Angell Fam. 2012 Prouts Neck Trusts v. Town of Scarborough Kenyon C. Bolton III v. Town of Scarborough, 2016 ME 152 (Me. 2016).
— Me. Rev. Stat. tit. 36, § 841(2) — 13 cases
Sager v. Town of Bowdoinham, 845 A.2d 567 (Me. 2004). “[¶ 3] Sager also applied to the Town of Bowdoinham for an abatement of her taxes pursuant to 36 M.R.S.A. § 841(2) (1990) which authorizes municipalities to abate some or all of the real and personal taxes of “persons who, by reason of infirmity or poverty, are in their judgment…”
Linda Penkul v. Town of Lebanon, 2016 ME 16 (Me. 2016). “See 36 M.R.S. § 841(2) (2015). 1 Penkul asserted that she did not have enough income to meet expenses, and she reported sources of income, assets, debts, and monthly household needs.”
Dodge v. Town of Norridgewock, 577 A.2d 346 (Me. 1990). “NOTES [1] 36 M.R.S.A. § 841(2) (Supp.1989) provides for abatement of taxes by reason of poverty.”
MacAro v. Town of Windham, 468 A.2d 604 (Me. 1983).
Gilmore v. City of Belfast, 580 A.2d 698 (Me. 1990). “Pursuant to 36 M.R.S.A. § 841 (Supp.1989), 1 they applied to the Belfast City Council for abatement of their real estate taxes for the years 1986, 1987 and 1988 on the basis of their poverty.”
— Me. Rev. Stat. tit. 36, § 841(2)(E) — 1 case
Linda Penkul v. Town of Lebanon, 2016 ME 16 (Me. 2016). “See 36 M.R.S. § 841(2) (2015). 1 Penkul asserted that she did not have enough income to meet expenses, and she reported sources of income, assets, debts, and monthly household needs.”
— Me. Rev. Stat. tit. 36, § 841(2)(F) — 1 case
Gilmore v. City of Belfast, 580 A.2d 698 (Me. 1990). “Pursuant to 36 M.R.S.A. § 841 (Supp.1989), 1 they applied to the Belfast City Council for abatement of their real estate taxes for the years 1986, 1987 and 1988 on the basis of their poverty.”
— Me. Rev. Stat. tit. 36, § 841(2)(G) — 2 cases
Dodge v. Town of Norridgewock, 577 A.2d 346 (Me. 1990). “NOTES [1] 36 M.R.S.A. § 841(2) (Supp.1989) provides for abatement of taxes by reason of poverty.”
Gilmore v. City of Belfast, 580 A.2d 698 (Me. 1990). “Pursuant to 36 M.R.S.A. § 841 (Supp.1989), 1 they applied to the Belfast City Council for abatement of their real estate taxes for the years 1986, 1987 and 1988 on the basis of their poverty.”
— Me. Rev. Stat. tit. 36, § 841(5) — 2 cases
Rice v. Amerling, 433 A.2d 388 (Me. 1981).
MacAro v. Town of Windham, 468 A.2d 604 (Me. 1983).
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.