The Property Tax Division presently offers three introductory courses in assessing. Each course concludes with an exam which, at the discretion of the instructor, may be open-book. Exams are corrected and scored by the instructor and formal notification is sent to the student.
The courses are taught in different areas at different times of the year, depending on the need and availability of class location. Each course is also offered at the week long Maine Property Tax School held annually the first week of August.
In most cases, a minimum number of registrants may be required. Please inform any interested persons about these courses. If you are aware of sufficient demand for introductory course instruction in any area of the state where courses are not presently being offered, contact the Property Tax Division via email prop.tax@maine.gov so that attempts can be made to find a qualified instructor.
Links to the textbooks are included below. For printed copies of Division publications, see our order form (PDF).
Course PT101 - Introduction to Property Tax Assessment (PDF):
Property and Property Rights
The Value of Property
The Assessor's Task
Mapping Procedures and Maintaining Maps
Other Assessment Duties
The Mathematics of Assessment
Market Approach
Public Relations in the Assessor's Office
Certification and Education
Course PT102 - Maine Property Tax Law (PDF):
Laws Relating to Property Taxation
Assessment Office Administration
Course PT103 - Valuation of Real Estate (PDF):
Land Valuation
The Cost Approach
Depreciation and Obsolescence
Market Approach
Income Approach
Sales Ratio Studies
Course PT104 - CMA Exam Review Course (video)
This course is a comprehensive review of Courses PT101, PT102, and PT103. Although it is open to all interested individuals, this course is designed primarily for individuals who have a basic understanding of the assessing practice and intends to sit for the Certified Maine Assessor exam.
Course PT105 - The Assessor's Practice (PDF):
Resources and Tools
Statutory Requirements and Case Decisions
Deeds and Mapping
Inspections
Personal Property
Exemptions and Current Use
Commitment and Municipal Valuation Return
Abatements and Appeals
Record Retention and Freedom of Access
Public Relations