Property Tax

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The Property Tax Division is divided into three sections with three distinct responsibilities: the State Valuation section, the Municipal Services section, and the Unorganized Territory section.  The responsibilities of the Division staff shift seasonally between the different sections. 

First, the State Valuation section is responsible for determining the full equalized value of all taxable property in the state annually. The Division conducts studies in all 482 municipalities and the unorganized territory and analyzes recent real estate sales and assessment values to determine the total market value of the taxable property in that municipality. The resulting numbers, called the state valuation, are used as the basis for allocating state education funding and state revenue sharing, and apportioning county tax assessments.

The Municipal Services section serves as a resource for municipal officials and the public, along with administering a number of statewide programs, including the real estate transfer tax, the commercial forestry excise tax, and the telecommunications tax. The Municipal Services section is also responsible for administration of the state reimbursements to municipalities for programs such as the Homestead Exemption and the Business Equipment Tax Exemption, as well as the Training and Certification program, which trains and certifies assessors to work in Maine.   

Finally, the Unorganized Territory, or UT, section serves as the local assessor for all the areas of the state that are not located in an organized municipality. The section performs all the functions of a municipal assessor such as determining values, issuing property tax bills, and hearing property tax appeals.  Section staff also complete site appraisals of properties across the UT on a rotating basis, and designate agents (typically municipal officials) who are responsible for collecting excise taxes for the UT.   

For more information on the Property Tax Division, please visit the pages below:

Property Tax Educational Programs

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