{"data":{"id":"us-me/36-m.r.s.-686","jurisdiction":"us-me","citation":"36 M.R.S. §686","heading":"Denial of homestead exemption; appeals","body":"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.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 4-B: MAINE RESIDENT HOMESTEAD PROPERTY TAX EXEMPTION"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec686.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"0e1f0ea0eb571fa9adccef781c3a926cab807d31e1810a4e8dfe13b4fd9cf5a5","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-685","next":"us-me/36-m.r.s.-687"},"notice":"GroundRules: Original legal text. Not legal advice."}