- Home
- Government
- Departments
- Assessor
Assessor
The Town Assessor is responsible for determining property values for tax purposes through the process of mass appraisal. This process values groups of similar properties as of a given date and uses standard data, standardized methods, and statistical testing.
To determine a parcel's value, the assessor must rely upon valuation equations, tables, and schedules developed through inspections, research, record examination, and mathematical analysis of market data using standardized valuation methods such as cost approach, sales comparison approach, or income approach.
Within the mass appraisal process, the valuing of individual property is not based on the property's sale price. Instead, the valuations are based on the property characteristics and conditions in relation to the real estate market conditions.
Overview
- Fiscal Year: July 1, 2025 to June 30, 2026
- Commitment Date: September 15, 2025
- Tax Rate: $13.85 per thousand @ 100% assessment ratio
- Due Dates: November 17, 2025 and May 18, 2026
- Abatement Application Deadline: March 19, 2026
- Interest Rate: 7.5%
Contact
- Phone: 207-865-4743 ext. 4
- Fax: 207-865-0929
Property Tax Law & Rules
Property Tax Law and Rules - are embodied primarily in Title 36 of the Maine Revised Statutes and case law.
Change of Property Mailing Address Request Form
Property in Maine is assessed according to rules embedded in the State Constitution, Maine Statutes (mostly Title 36), and case law. Local ordinances play no part in the process. Thus the Assessor acts as an agent of the State, although employed by the Town.
These rules direct the Assessor to estimate an approximate market value of each property within the Town. The Town Assessor adjusts values annually in light of the current market; then, the state's Property Tax Division audits the work of the Assessor to ensure compliance with legal practices. The market tends to oscillate over time, but the system is considered fair as long as properties are valued proportionately.
Overview
The Assessor's Office maintains a database of property values in the town and updates it every few years to ensure current market values. We have completed such an update for the fall 2025 tax billing cycle. Here are some answers to frequently asked questions:
Why the Assessor Updates Valuations
- To maintain the assessment in accordance with the properties' just value. The term "just value" has been interpreted by the Law Court to mean market value.
- To avoid significant changes in tax bills.
- To avoid the considerable expense of infrequent revaluations.
- To help apportion the property tax burden fairly, as required by the State Constitution Article 9, section 8.
- To maintain information that's useful to homeowners and other real estate professionals, such as appraisers, banks, brokers, surveyors, contractors, property inspectors, insurance agents, and prospective buyers
How the Work Is Done
The Assessor's office reviews its records by visiting properties across town. It then reviews recent sales, adjusting values in light of the current real estate market.
When the Last Market Update Was Done
Property values have been updated for the years 2025, 2024, 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2014, and 2010 (a devaluation year), as well as for 2006 and 2002. The ongoing rise in the real estate market has necessitated the changes.
How to Participate
If you feel that you have information that the Office should consider, send the details via email to the tax assessor's office. Do not call, as electronic information results in more accurate records. They are much easier to research, retain, and respond to. Also, do not send a written letter unless your documentation cannot be sent electronically.
Things to Keep in Mind
- This process does not raise any 'new money' for the town; the Assessor has no authority over spending. That is the exclusive province of the Town Council, which votes on it through an open budget process.
- Property valuations are not the responsibility of the Town Council or Town Manager. They manage the budget, the spending process, and the overall policies of the Town government. Valuations are the sole responsibility of the local assessor, who is a certified agent of the state.
- Property values are approximations. It is impossible to predict exactly what any given property will sell for.
Overview
(Title 36, M.R.S.A. Sections 651-678)
There are several classes of exempt property (property upon which real estate taxes need not be paid), such as government-owned property. In addition, several other personal exemptions exist.
Application forms and bulletins that describe them are available on the state's website.
Homestead Exemption
Under this law, homeowners are eligible for up to $25,000 in their permanent residence's property valuation. If you have owned a home in Maine for 12 months prior to April 1, you may apply for this program. Forms are available at the Tax Assessor's office or the state's website.
Veteran's Exemption
(Title 36, M.R.S.A. Section 653)
A property owner may be eligible for a reduction in the valuation of their property if they: Own a residence in Freeport on April 1 of the tax year in question; Are a veteran who is not dishonorably discharged; Served during a recognized war period in the U.S. Armed Forces; Are over 62 or are an un-remarried widow/widower of a qualifying veteran.
If the veteran is under 62 but is 100% disabled due to a service-connected disability, he/she might likewise qualify. In any case, the veteran must fill out a form and provide proof of service and discharge, such as a copy of their DD214 form. The exemption for veterans who served during World War II or later is $6000; Paraplegic veterans may receive an exemption of $50,000 for a specially adapted housing unit. Applications for these exemptions are available in the Tax Assessor's Office or the state's website application page.
Blind Exemption
(Title 36, M.R.S.A. Section 654)
The residential real estate of residents who are legally blind, as determined by the Department of Education Division for the Blind and Visually Impaired, may be exempt up to the just value of $4,000. Applications for this exemption are available in the Assessor's Office or the state's website tax forms page.
Renewable Energy Equipment Exemption (Solar Exemption)
36 M.R.S. §§ 655(1)(U) and 656(1)(K)
This application must be dated and filed with your local assessor by April 1 of the first year an exemption is requested. Please note that all power generated by the equipment in this application must be used on-site and/or subject to a utility bill credit from a transmission and distribution facility. Otherwise, it will not qualify. Applications for this exemption are available in the Assessor's Office or the state's website page. Your solar installer can help you fill in the form. Those claiming exemption under the utility bill credit should provide evidence thereof.
The Town Assessor's office maintains tax maps that are available for public inspection. These maps reflect the ownership and location of the property as of April 1.
These maps are intended for property tax assessments, aiding in the identification and location of properties within the municipality. Tax maps should only be considered artistic representations of the properties and should not be used for conveyances or boundary surveys.
Property record cards with current-year assessment information can be found on our VISION Government Solutions Online Database. Property information is updated once a year after the tax commitment and is accurate as of April 1. Properties can be searched by addresses, maps/lots, or by selecting the parcels on a map.
In addition, Freeport has invested in a GIS system and is now developing applications for its use.
- Am I getting all the exemptions that are possible for me?
-
Your current exemptions are on your tax bill. Check the Assessing Department webpage for the exemptions that are available to see if you qualify.
- How does the Assessor decide on the value of my property?
-
The Assessor's office gathers data on all properties in town, and compares it to properties that have sold or been rented as a basis of comparison.
- Can I come in and have my valuation reviewed?
-
Surely. It is best if you call ahead at 865-4743 Number 105 or email Louise Thibeault to set up an appointment.
- Do I have to let the assessor see the interior of my house?
-
No, that is your choice. If the assessor does not see the interior, then an estimate of value will be made.
- What can I do to have my taxes reduced?
-
Taxes are proportionate to the value of one's property, so one must take steps to reduce that value in order to bring taxes down.
- Why is the first half tax bill in the fall of one year, and the second half in the spring of the next year?
-
This is because the Town's fiscal year runs from July 1 through June 30.