Maine

state characteristics

Assessment Ratio: 100%
Fiscal Tax Year: 07/01 – 06/30
Valuation Authority: City or Town
Collection Authority: City or Town
Level One Appeal Name: Formal Assessor Appeal
RE Rendition Required: If Requested
PP Rendition Required: Yes
Consultant Certification or Licensing: Not Required
Real Estate Taxable? Yes
Personal Property Taxable? Yes
Inventory Taxable? No

key tax dates – real estate

Assessment Date: Apr 1  
Value Notices Issued: July  
Appeal Deadline: Dec – Feb 185 days after date of commitment
Tax Bills Issued: July – Aug  
Tax Bills Due: Aug 1  

key tax dates – personal property

Assessment Date: Apr 1  
Tax Returns Due: Apr 1  
Appeal Deadline: Dec – Feb  
Tax Bills Issued: July – Aug  
Tax Bills Due: Aug 1