HOW TO STOP PAYING HIGH PROPERTY TAXES IN MAINE: A Step-by-Step Guide to Reducing Your Tax Bills, by Attorney Alan Nye, Portland Publishing Co., 143 pages, $19.95.

Ezra Pound’s evocative phrase — “phantom with weighted motion” — calls up the vision of the heavy-footed specter of taxation in Maine today. Alan Nye, a native of Maine and a lawyer who practices in Portland, is especially incensed over the burden imposed on already hard-pressed property owners in this state. “Property taxes … are going through the roof. If you think the taxes you pay are too high, you’re probably right!” He goes on to say that for many Mainers, these are the fastest rising taxes they will be called upon to meet. Stirred to action by indignation, the feisty Nye took the action of writing this book, a ringing how-to guide that instructs property owners how to lower tax bills to the absolute minimum.

There are two means to achieve this end, says Nye. The first is to qualify for an exemption; the second is to get the assessed value lowered. A legal expert in the real-estate field (Nye founded the Superior Title Co., a firm that specializes in matters pertaining to the servicing of residential and commercial real estate, including document preparation), he gives precise step-by-step instruction in how to implement these two forms of property tax reductions. His modus operandi takes the form of a string of 50 strategies, each explaining in full a separate procedure relating to the whole. “You don’t need the IQ of a rocket scientist or the skill of a brain surgeon …” he assures the doubting Thomases. In language that is notable for its clarity and simplicity, he explores the options open to all.

The local property tax system may be likened to a chain whose links include (1) individual assessments, (2) a tax base, (3) a budget, and (4) a tax rate. It is the responsibility of the local tax assessor to place a value on each parcel of property in the community. From this springs the individual assessment, and the total of all the assessments is the tax base on which the local government builds its annual budget. To generate sufficient revenue to meet the financial obligations of the local government to its community, a property tax rate (also known as the mill rate) is set to determine the payment each property tax owner must pay to help defray the financial needs of the local government. Herein hangs the tale of “How to Stop Paying High Property Taxes in Maine.”

Keep a sharp eye on the assessment of your property, cautions Nye. And bear in mind at all times the pledge of the Maine Constitution that “all taxes upon real estate shall be apportioned and assessed equally according to the just value thereof.” The author cites this example: If the fair market value of four single houses in a neighborhood is $90,000 and they are all being assessed at $70,000, that’s acceptable according to routine appraisal and legal standards. But if three of the homes are being assessed at $70,000 and the fourth is being valued at $85,000, then the latter property is overassessed. Nye warns against acceptance of the assessor’s market value.

Check out the property record card on file in the assessor’s or local clerk’s office, he urges. “All too often the information on your property record card is inaccurate.” He gives the instance where a 2,300-square-foot home was put down on a property record card as a 3,500-square-footer.

To win one’s case one must build a solid case, says this knowledgeable expert. Research is vital. Examine the valuation books. They are open to the public by law. He reminds readers that the Maine law that gives property tax payers one year after the time property taxes were committed in which to apply for a tax abatement will have changed after April 1, 1992, shortening the appeal period to six months.

The property tax exemption is one that draws mixed reactions from taxpayers. Nye insists that exemption is not a dirty word. He stresses that many of the exemptions provided in the tax laws are written for the average wage earner — the circuit breaker qualifier (a general property tax or rent refund program for people of any age; relief for elderly residents with low incomes) for one.

Broad in scope, exemptions may be available to veterans (along with their surviving spouses, minor children, and mothers of veterans), the blind, institutions, and such as churches, parsonages, tombs, cemetery corporations, airports, solar energy equipment and numerous others. One of the book’s valuable assets is the inclusion of all the full-scale forms used in conjunction of the strategies outlined by the author. His capacious 8-by-11-inch softcover manual also offers a valuable resource appendix which, in addition to its reference book section, glossary and index, lists current tax assessors, county by county, clerks, commissioners, municipal clerks and registries of deed.

Nye, who graduated cum laude from the New England School of Law in Boston, served as law clerk for one year with the Maine Superior Court, and has taught legal courses at the University of Southern Maine and other local colleges. Now he comes to the rescue of Maine property owners to give them a sense of empowerment in the arena of property taxes. “How to Stop Paying High Property Taxes in Maine” is a sharp-pointed dart that makes a direct hit at the bull’s eye of its target.

Bea Goodrich’s reviews are a regular feature in the monthly Books in Review section. Goodrich also writes a review column and is the author of the award-winning nature story series, “Happy Hollow Stories by Judge Tortoise.”