Property Tax Abatement Procedures

All property owners are encouraged to review their assessed Land and Building values as well as their Exemptions, if applicable, on an annual basis when bills are received. By law, property owners have only 185 days from the date of commitment to contest their value for that tax year. Additionally, the Board of Assessors, by law, can only provide abatements up to 365 days following the tax commitment in question. Therefore, it is important to review your assessment annually to ensure accuracy, and act quickly if you believe your assessment is unfair.

If you think that your property has been over-valued or there was an error or mistake in your tax assessment, there are steps you can take to have the valuation reviewed and request that your property value be reduced and, therefore, your taxes reduced (abated). 

  1. Review the Maine Revenue Services Property Tax Division Bulletin No. 10 “Property Tax Abatement and Appeals Procedures”

    The first step in contesting the value of your property is understanding the laws regarding abatement procedures. This State document provides property owners with all of the necessary information they need to successfully contest their valuation. Importantly, it is the responsibility of the property owner to provide sufficient evidence that supports their requested value. An application with no supporting evidence is often, but not always, denied. Evidence that you can provide may include, but is not limited to:

    1. Contact the Assessors’ Agent to discuss your property. This is often a great first step to understanding how your property is currently being valued. The Agent can assist you with understanding what documentation would support your abatement request.

    2. Review the property card that the town maintains on your property to ensure that the data the town has on file is accurate. If the data is incorrect, the Assessors’ Agent can inspect your property and update the data.

    3. Review the town valuation book to compare your property valuation to similar properties. You will want to take into consideration the condition, improvements, age, size, location, acreage, current use program discounts (Tree Growth, Working Waterfront, etc.) and other factors when comparting valuations.

    4. Obtain or provide a recent appraisal of the property.

    5. Obtain or provide a survey that disputes the Town’s records.

  2. Once you have your documentation prepared, file an Application for Abatement of Property Taxes with the Town of St. George.

    By law, the application must be received no later than 185 days after the commitment date. Abatement application forms are available online and at the Town office.

  3. Within 60 days of being received, the Assessors’ Agent will bring the abatement request to the St. George Board of Assessors at an upcoming public meeting.

    The abatement application will be discussed and decided on during that meeting. The Assessors or their Agent must notify the taxpayer of the abatement decision within 60 days of application, otherwise, the application is “deemed denied.”


  4. If your abatement is approved, the difference in billing amount will be adjusted in your account by the Tax Collector, and, in some cases, a check may be cut for the abated tax.  If your request is denied, you may file an appeal of that decision with the Knox County Commissioners within 60 days of the date you were notified of the denial.

  5. If the County denies your appeal, you may file an appeal with the Superior Court within 30 days of the date the County denied your application.

In addition to valuation corrections and abatements, the Town may make property tax abatements for any person by reason of infirmity, or poverty in the judgment of the Town officers deem unable to pay the taxes due and for certain military veterans, widows and surviving children of qualified veterans. 

For information regarding tax relief programs administered by the State of Maine Income/Estate Tax Division, please visit the Maine Revenue Services web page