Assessor

Current tax year information:

Fiscal Year: July 1, 2023 to June 30, 2024
Commitment Date: September 15, 2023
Tax Rate: $13.75 per thousand @ 100% assessment ratio
Due Dates: November 15, 2023 and May 15, 2024
Abatement Application Deadline: March 18, 2024
Interest Rate: 8%

Phone: 207-865-4743 #105        Fax: 207-865-0929

Property Tax Law and Rules - are embodied primarily in Title 36 of the Maine Revised Statutes and case law. Click on the links on the Left for more information.

How Property Is Assessed

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.

Market Updates

The Assessor’s Office maintains a database of property values in the town and updates them every few years to stay current with market values. We have completed such an update for the fall 2023 tax billing cycle. Here are some answers to frequently asked questions:

Why does the Assessor update 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 large changes in tax bills.
• To avoid the large 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 is the work done?

The Assessor’s office reviews its records by doing field visits of properties across town. It then reviews sales that have taken place recently, adjusting values in light of the current real estate market. 

When was the last market update done?

Property values have been updated in 2023, 2022, 2021, 2020, 2019, 2018, 2017, 2016, 2014, and 2010 (a devaluation year!), as well as in 2006 and 2002. The ongoing rise in the real estate market has necessitated the changes.

How can I participate?

If you feel that you have information that the Office should take into consideration, send the details via email to the tax assessor's office. Do not call, as electronic information results in better 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.

Here are a few other 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.

Exemptions

(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.

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.

Renewable Energy Equipment Exemption (solar exemption)

36 M.R.S. §§ 655(1)(U) & 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. Your solar installer can help you fill in the form. Those claiming exemption under the utility bill credit should provide evidence thereof.

Tax Maps / GIS

The Town Assessor's office maintains tax maps available for public inspection. These maps reflect the ownership and location of the property as of April 1.

They are available for viewing on the site's MAPPING PAGE

In addition, Freeport has invested in a GIS system and is now developing applications for its use.