Maine Revised Statutes Title 36 — Taxation
36 M.R.S. § 686
Denial of homestead exemption; appeals
Official textlegislature.maine.gov
If the assessor determines that a property is not entitled to a homestead exemption under this subchapter, the assessor shall promptly provide a notice of denial, including the reasons for the denial, to the applicant by either personal delivery or regular mail. An applicant may appeal a denial of an exemption under this subchapter using the procedures provided in subchapter 8 . If the assessor determines that a property receiving an exemption under this subchapter any year within the 10 preceding years was not eligible for the exemption, the assessor shall immediately notify the bureau in writing.
Source: view the official text
In this chapter (40 sections)
- 655 · Personal property
- 656 · Real estate
- 657 · Purpose
- 658 · Application
- 659 · Recovery by a municipality
- 660 · Legislative review of exemptions
- 661 · Reimbursement for exemptions
- 671 · Definitions
- 672 · Permanent residency; factual determination by municipal assessor
- 673 · Exemption of homesteads
- 674 · Forms
- 675 · Application
- 676 · Duty of municipal assessor
- 677 · Homestead exemptions; approval; refusal; hearings
- 678 · Lien imposed on property of person claiming exemption although…
- 681 · Definitions
- 682 · Permanent residency; factual determination by assessor
- 683 · Exemption of homesteads
- 684 · Forms; application
- 685 · Duty of assessor; reimbursement by State
- 686 · Denial of homestead exemption; appeals
- 687 · Supplemental assessment
- 688 · Effect of determination of residence
- 689 · Audits; determinations of bureau
- 691 · Definitions; exemption limitations
- 692 · Exemption of business equipment
- 693 · Forms; reporting
- 694 · Duty of assessor; reimbursement by State
- 695 · Denial of exemption; appeals
- 696 · Supplemental assessment
- 697 · Audits; determination of bureau
- 698 · Appeals
- 699 · Legislative findings; intent
- 700 · Reimbursement for state-mandated costs
- 700-A · Additional municipal compensation
- 700-B · Adjustments to revenue
- 701 · Rules for assessment
- 701-A · Just value defined
- 702 · Assessors' liability
- 703 · Select board to act as assessors