Exams are offered at the annual Property Tax School and at least three other times throughout the year.
The CMA exam is composed of five parts and requires a minimum 70% passing grade on each part. The exam runs from 8:00 am to 4:30 pm, with a half-hour break for lunch at noon.
- Part I contains 50, two-part questions, testing a candidate's practical knowledge of Maine property tax law. Each question is worth two points: one for the answer, and one for the correct legal citation. The first part of each question will generally require only a few words or, at most, a short sentence. A law book along and all Property Tax Division Bulletins and Rules are included in the test packet for reference. The time limit for Part I is four hours. Upon completion, Part I must be returned to the testing monitor. Candidates may begin Parts II through V of the test after having turned in Part I.
- Part II contains 50 multiple choice questions on assessment theory including concepts of value, concepts of property, and appraisal arithmetic.
- Part III contains 50 multiple choice questions dealing with land valuation and tax maps.
- Part IV contains 50 multiple choice questions on the cost approach to value and the market approach to value.
- Part V of the exam contains 50 multiple choice questions on the income approach to value, land pricing, ratio studies, and tax mapping.
Exam Preparation Material
Course PT101 - Introduction to Property Tax Assessment | Textbook | Handouts | PowerPoint presentation
Course PT102 - Maine Property Tax Law | Textbook
Course PT103 - Valuation of Real Estate | Textbook | PowerPoint presentation
Course PT104 - CMA Exam Review Course | Video
Laws Relating to Property Taxation | Volume 1 | Volume 2
Dates of Exams
2025
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Tuesday, November 4, 2025 | Augusta | Registration
2026
- Tuesday, March 3, 2026 | Augusta
- Friday, June 5, 2026 | Property Tax School, Waterville
- Tuesday, September 15, 2026 | Augusta
- Tuesday, December 8, 2026 | Location, TBD