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Bulletins and Guidance Documents

Bulletins

BulletinRevised
Bulletin No. 2 (True and Perfect Lists) (PDF)4/7/25
Bulletin No. 5 (Tax Exemptions for Benevolent and Charitable Institutions) (PDF)
Law Court cases from Bulletin No. 5 (PDF)
12/9/22
Bulletin No. 6 (Taxation of Mobile Homes and Camper Trailers) (PDF)12/9/19
Bulletin No. 7 (Tax Exemptions for Veterans) (PDF)
For more information, see: Bureau of Veterans' Services

10/14/25

Bulletin No. 9 (Movement of Mobile Homes by Dealers or Transporters) (PDF)3/26/20
Bulletin No. 10 (Property Tax Abatement and Appeals Procedures) (PDF)9/25/25
Bulletin No. 13 (Motor Vehicle Excise Tax & Personal Property Tax) (PDF)9/23/25
Bulletin No. 15 (The Commitment Book) (PDF)9/19/22
Bulletin No. 19 (Maine Tree Growth Tax Law) (PDF)12/19/22
Bulletin No. 20 (Farmland Tax Law) (PDF)7/9/24
Bulletin No. 21 (Open Space Tax Law) (PDF)10/28/22
Bulletin No. 22 (Training and Certification of Maine Assessors) (PDF)10/19/21
Bulletin No. 26 (Advanced Assessor Training and Certification) (PDF)
For more information, see: Approved Advanced Assessor Training Course List (PDF)
10/19/21
1/5/23
Bulletin No. 27 (Business Equipment Tax Reimbursement) (PDF)9/5/25
Bulletin No. 28 (Business Equipment Tax Exemption) (PDF)9/23/25
Bulletin No. 29 (Solar Energy Equipment Exemption) (PDF)12/30/24
Bulletin No. 31 (Real Estate Transfer Tax) (PDF)9/23/25
Bulletin No. 34 (Property Tax Deferral Program) (PDF)9/22/25
Bulletin No. 36 (Working Waterfront Current Use Program) (PDF)7/22/25

See also property tax rules.
 

Retired Bulletins

Retired BulletinsDate Retired
Bulletin No. 1 (Maine State Valuations)12/20/21
Bulletin No. 3 (Specifications for Tax Equalization Program)12/29/16
Bulletin No. 17 (Exemption of Farm Machinery)10/19/22
Bulletin No. 23 (Primary Assessing Areas)

12/30/16

Bulletin No. 24 (Effects of Easements on Just Value)9/5/19
Bulletin No. 25 (Valuation of Power Lines)2/21/19

 

Guidance Documents

DocumentRevised
Assessment Manual - use the order form (PDF)7/1/12
Course PT101 - Introduction to Property Tax Assessment (PDF)
for a printed copy, use the order form (PDF)
6/22
Course PT102 - Maine Property Tax Law (PDF)
for a printed copy, use the order form (PDF)
7/22
Course PT103 - Valuation of Real Estate (PDF)
for a printed copy, use the order form (PDF)

9/22

Excise Tax Brochure (PDF)2/13
Municipal Information Listing Booklet (PDF)4/21
Municipal Valuation Return Statistical Summary 
Revaluation Brochure (PDF)2/13
Model Contract for Revaluation Services (this file is being updated)