The purpose of this guide is to help persons to prepare for hearings before the Brewer
Board of Assessment Review.
A. Preparing Yourself for the Hearing.
The important thing to remember is that the burden of proof is on you.
You should review Maine Law relative to the subject of property
valuation and assessment to familiarize yourself with the Assessor's responsibilities and
your valuation and assessment.
You may want to consult an attorney, a property appraiser or
some other professional person for additional guidance in preparing your appeal.
You should compare the valuation of your property with that of other
properties of similar design in the city. The records of the Brewer Assessor are open for
such comparison during normal working hours - 8:00 a.m. to 5:00 p.m. Monday through
Friday.
B. What to Expect When You Arrive for Your Hearing.
The Board consists of five members appointed by the Brewer City
Council. The Board chairman presides over the hearing which is open to the public.
The City Assessor will be present to defend the assessment and the City
Solicitor will be present to answer any legal questions posed by the chairman.
C. Conduct of the Hearing.
The Board chairman will call the hearing to order. He will read the public hearing
notice and ask that the person bringing the appeal address the Board first. You should
present your arguments in an organized and clear manner. You should be prepared to answer
questions from Board members.
Following your presentation, the City Assessor will present justification for the
assessment. The Assessor may also be questioned by Board members.
After the Assessor's presentation, the chairman will ask you if you have anything
further to say.
After you respond (if you do), he will ask the Assessor for any further comments on the
appeal.
After the Assessor's comments, the chairman will ask if. there are any final comments.
You may speak again at this time.
The City Clerk will notify the applicant of the decision of the Board within 60 days
from the such decision.
E. Appeal of Board Decisions.
Any person aggrieved by a decision of the Board may appeal such decision to Superior
court or to the State Board of Property Tax Review.
F. Records.
The Board's decision will be recorded by the City Clerk in a file kept
for that purpose. Records of public proceeding of the Board are open for public
inspection.
