Town of Gray, Maine
24 Main Street, Gray, ME 04039
ph: 207-657-3339
Frequently Asked Questions
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How Do I Appeal My Assessment If I Disagree With The Assessor?
According to Maine Taxation law, your property's assessment is considered reasonable if it falls within 10% of its most probable selling price. The burden to prove the assessment is unreasonable rests with the taxpayer.


  • Informal Review:   The first step is an informal review. Your opinion must be supported with facts, so visit the Assessor's office or website to review the data on your property record card, other assessments in your neighborhood and properties that have recently sold.  Once you have made this preliminary review, make an appointment with the Assessor to discuss your findings. If the Assessor feels no adjustment is required, then:
  • File abatement application with Assessor:  This application must be filed within 185 days after the Commitment Date (for 2008, the deadline to appeal is March 28, 2009). The Assessor has 60 days from receipt of your application to respond. If this formal appeal is denied, then:  
  • Appeal Assessor’s decision to Board of Assessment Review: Application to appeal must be filed with the Gray’s Board of Assessment Review within 60 days of the Assessor’s denial.
  • Appeal the Board’s decision to Superior Court:  Appeals must be filed within 30 days or within 60 days to the State Board of Assessment Review for commercial properties assessed over $1M.