18-674-100 Me. Code R. § 1-105
Any person who is aggrieved by a reconsidered decision of the Assessor regarding an assessment or determination issued to that person, or a reconsideration request that is deemed denied pursuant to 36 M.R.S.A. §151(2)(C), may appeal to the Board from the Assessor's reconsidered decision or deemed denial when the amount of tax or the refund request in controversy is greater than or equal to $1,000 but not greater than $500,000, calculated at the time a petition for reconsideration is submitted to MRS. This amount in controversy applies to timely petitions submitted to MRS on or after October 25, 2023.
Where the amount in controversy is more than $500,000, the person may appeal only to the Maine Superior Court. In addition, a reconsidered decision rendered on a small claim request constitutes the Assessor's final determination and final agency action and is subject to de novo review only by the Maine Superior Court. A "small claim request" means a petition for reconsideration when the amount of tax or refund request in controversy is less than $1,000. Further, pursuant to Title 36 Section151, if a person receives notice of an assessment or a determination and does not file a petition for reconsideration within the specified time period, a review is not available in Superior Court or before the Board regardless of whether the person makes payment and requests a refund.
Any Taxpayer wishing to appeal the Assessor's reconsidered decision to the Board must, in accordance with 36 M.R.S. §151(2)(F)(1), file a written statement of appeal with the Board within 60 days of receiving the Assessor's reconsidered decision. A Taxpayer may deem a reconsideration request denied if the Assessor does not issue a reconsidered decision within the 90 day period specified in 36 M.R.S. §151(2)(B), or any extension thereof, by filing a written statement of appeal with the Board. In accordance with 36 M.R.S. §153(1), a written statement of appeal shall be deemed filed with the Board on the date it is postmarked by the United States Postal Service or marked with similar evidence of submission for delivery by any delivery service designated by the United States Secretary of the Treasury pursuant to 26 U.S.C. § 7502(f)(2). Upon receiving a statement of appeal the Appeals Office shall forward a copy to the Bureau as notification that an appeal has been filed.
In computing any period of time prescribed or allowed by this chapter, or by any applicable statute, the day of the act, event, or default after which the designated period of time begins to run is not to be included. The last day of the period so computed is to be included. Pursuant to 36 M.R.S. §153(2), when the last day of the prescribed period is a Saturday, a Sunday, or a legal holiday in this State, the period runs until the end of the next day which is not a Saturday, a Sunday, or a legal holiday in this State. When the period of time prescribed or allowed is less than 7 days, intermediate Saturdays, Sundays and legal holidays shall be excluded in the computation.
Pursuant to 36 M.R.S. §151-D(10)(A), if a Taxpayer desires an Appeals Conference, the Taxpayer must submit a written request for one within 20 days of filing the statement of appeal.
When a Taxpayer requests an Appeals Conference, a processing fee of $100, payable to the "Treasurer, State of Maine", must be tendered to the Appeals Office within 21 days of the filing of the statement of appeal. For good cause shown, the Board may either grant additional time for payment of the processing fee, or waive payment altogether, provided the Taxpayer files a written request with the Appeals Office for additional time for payment or waiver of payment before payment of the fee is due. The request must describe the reasons why the payment of the fee at the time of the appeal constitutes undue hardship for the Taxpayer.
Upon receipt of a written statement of appeal, the Appeals Office shall send an acknowledgement of receipt to the Taxpayer and the Bureau.
The Taxpayer may withdraw the statement of appeal at any stage of the proceedings prior to the issuance of a decision by the Board pursuant to section 304 of this chapter, with the effect being the same as though the statement of appeal had never been filed.
18-674 C.M.R. ch. 100, § 1-105