DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
BUREAU OF REVENUE SERVICES, PROPERTY TAX DIVISION

Rule No. 208 (18-125 CMR 208)

SUMMARY: The following guidelines are established for municipal revaluation services in the State of           Maine, said rule being established in accordance with the provisions of 36 M.R.S.A. § 112, § 328, §           330 & § 331.

01. Definitions

A.      Firm. Firm as used in this rule shall mean all professional assessing firms and individuals or groups of           individuals which contract to provide revaluation services or maintenance work relative to the           property tax valuations of municipalities in the State of Maine. The term is distinguished from the term           "professional assessor" as defined in 36 M.R.S.A. § 306(5) who is an employee of one or more           municipalities.

B.      Revaluation. This term shall include the development of new property valuations by a firm through           the introduction of new grading and pricing schedules, the updating of existing grading and pricing           schedules, or the maintenance of an existing valuation system.

02.     Requirements of Firms Providing Revaluation Services Relative to the Property Tax Valuations of           Municipalities

A. Each firm providing revaluation services shall employ at least one Certified Maine Assessor as described in 36 M.R.S.A. IS 310 and 311. Such firms shall have six months from the date of adoption of this rule to meet this requirement provided that satisfactory documentation is presented to the Property Tax Division of the Bureau of Taxation relative to the intent of the firm to so comply.

B. Prior to conducting a complete revaluation of all individual properties within a municipality, the firm shall meet simultaneously with the municipal assessor or assessors and a representative of the Property Tax Division of the State Bureau of Taxation. At that time, the firm shall provide the municipality with the following:

1. Samples of grading and pricing schedules, including land pricing formulas, necessary for the maintenance of said reevaluations;

2. A reasonable explanation of the proper usage of the grading and pricing schedules referred to in Paragraph 1 above; and

3. In those instances where the revaluation includes personal property, a written description of the pricing methods to be utilized, including depreciation schedules, and a written description of the type of personal property inventory that will be presented to the municipality once the revaluation has been completed.

C. All firms engaged in performing reevaluations for municipalities in the State of Maine shall have on file with the Property Tax Division a copy of the grading and pricing schedules which they utilize within the State of Maine. This requirement must be satisfied within six months of the date of adoption of this rule. In addition, firms shall file and maintain with the Property Tax Division of the Bureau of Taxation a resume' which shall include the number of persons regularly employed, their particular qualifications, and a list of the most recent municipalities where the firm or individual has been employed.

D. Upon completion of a revaluation by a firm, the firm shall present the municipality with a complete set of property record cards which detail the construction of each building and provide the computations which produce the taxable valuation of that particular parcel of land and buildings.

03. Failure of Firms to Meet Guidelines Established in Rule

A.      The Property Tax Division of the Bureau of Taxation shall maintain a list of all qualified firms           providing revaluation services for municipalities in the State of Maine. This list shall be available to           municipalities upon request. Failure of a firm to comply with the guidelines established by this rule will           result in removal of the name of that firm from said list and notification to municipalities of such action.

B.      When a determination is made to remove a particular firm from the list referred to in the preceding           Paragraph A., notification shall be made to that firm or individual by certified mail. This notification           shall include the reasons for removal, as well Is an explanation of the appeals procedure available.           Appeals relative to determinations made under the provisions of this rule shall be taken within the           provisions of 36 M.R.S.A. § 151; Review of Determination of State Tax Assessor.

04. Municipalities Providing Their Own Revaluation Services

For those municipalities which provide their own revaluation, in those instances where a new grading and pricing schedule is to be utilized, the municipalities must use the State of Maine Assessment Manual or obtain prior approval by the State Tax Assessor of the grading and pricing schedule of their choice.

Authority: T.36 M.R.S.A. § 112, § 328, § 330 & §331

Effective Date: October 21, 1987

EFFECTIVE DATE (ELECTRONIC CONVERSION): May 1, 1996