Assessor's Page

This page provides information of interest to municipal assessors and other property tax officials in Maine. If there is something missing that you think should be added to this page, feel free to contact us with a suggestion.

General Information

• 2024 Property Tax Legislative Changes (PDF)
• 2023 Property Tax Legislative Changes (PDF)
• 2022 Property Tax Legislative Changes (PDF)
• 2021 Property Tax Legislative Changes (PDF)
• 2020 Property Tax Legislative Changes (PDF)
• 2019 Property Tax Legislative Changes (PDF)
• 2018 Property Tax Legislative Changes (PDF)

Property Tax Stabilization Program

State Property Tax Deferral Program | Municipal Guide | Application | Municipal Report | Law
The application period for this program is January 1 through April 1. 

Municipal Property Tax Forms

• State Valuation History 1986 - 2017 (MS Excel), including graphs - see tab named "GRAPHS"
• Municipal Tax Rates, 1998 - present (MS Excel) These are the actual rates. For rates adjusted by state valuation, see full value rates.

• Tree Growth Tax Law Historical Valuations (MS Excel)

• Statewide Municipal Current Use Statistics (MS Excel), excluding parcels in the unorganized territory

• Real Estate Transfer Tax Database FAQs

• Guidance for Real Estate Transfer Tax electronic turn around document (MS Powerpoint)

• List of municipal deorganizations (PDF)

• Voluntary Municipal Farm Support Program. Municipalities have the option of providing property tax relief to farmers in exchange for a conservation easement.

• LD 1 Worksheet

2024 Property Tax Commitment Packet

• Assessors’ Certification of Assessment & Warrant (PDF)
• Certificate of Assessment to be returned to the Municipal Treasurer (PDF)
• Information Needed on Property Tax Bills (PDF)
• 2024 Tree Growth Rates (PDF)
• 2024 Property Tax Legislative Changes (PDF)
• 2024 Municipal Valuation Return (MS Excel) or 2024 Municipal Valuation Return (PDF)
• 2024 MVR Instructions (PDF)
• 2024 Sample Tax Rate Calculation Form (MS Excel)

Note:  The 2024 Municipal Valuation Return is available for filing on the Maine Tax Portal.    

Sample Tree Growth Tax Law Program Notices

• 120 Day Notice - 10 Year Compliance Letter (PDF)
• 1st $500 Supplemental – 10 Year Compliance Letter (PDF)
• 2nd $500 Supplemental - 10 Year Compliance Letter (PDF)
• 120 Day Notice - New Owner - 1 Year (PDF)
• 1st Supplemental - New Owner 1 Year (PDF)
• 2nd Supplemental - New Owner 1 Year (PDF)

Reports to the Legislature

Municipal Property Tax Deferral for Senior Citizens

• Statute: 36 M.R.S. § 6271
• Senior Citizen Municipal Property Tax Deferral Notice (PDF)

Recent Supreme Court Cases (2004 - 2021)

Opinions of the Attorney General and Supreme Court Justices