The Property Tax Division is divided into two units:
Our division is responsible for the determination of the annual equalized full value (state valuation) for the 484 incorporated municipalities as well as for the unorganized territory. The state valuation is a basis for the allocation of money appropriated for state general purpose aid for education, state revenue sharing, and for county assessments.
We administer the real estate transfer tax, commercial forestry excise tax, controlling interest transfer tax, and telecommunications business equipment tax and we determine annually the amount of tax reimbursement to each town for veteran, homestead, and animal waste facility exemptions, and tree growth tax loss reimbursement.
Our office is also staffed to administer and oversee the property tax administration in the unorganized territory.
New veteran benefit. In 2022, the Maine Legislature enacted an expanded benefit for veterans through the Property Tax Fairness credit. While this benefit is based on the property tax paid by veterans, the benefit is administered through the individual income tax. For more information, see the Property Tax Fairness credit.
Property Tax Educational Programs
- It's not too late to register for Property Tax School, July 31 - August 4, 2023, Belfast | Registration
- Next exam: November 14, Augusta | Registration