Maine property tax by county

Property tax rate by county in Maine

Effective rate = median real estate taxes paid divided by median home value. Source: U.S. Census Bureau, American Community Survey 5-year estimates (2020-2024), tables B25103 and B25077.

Why county rates vary so much

Property tax is set locally, not by the state, so the rate depends on the county, city, school district, and special districts where a home sits, and on how those local budgets compare to local home values. A county with low home values can still have a high effective rate if its local budgets are large, and a wealthy county can have a low effective rate. The effective rate shown here is the median tax bill divided by the median home value, which is the standard way to compare places; your own bill depends on your assessment and any exemptions.

For Maine's income and retirement taxes, see Maine income tax and Maine retirement taxes.

How does Maine assess homes for property tax?

Maine towns assess property at its just value, which the state says is the same thing as market value, fixed as of April 1 each year. There is no single statewide assessment ratio, because each municipality certifies its own ratio of local assessed value to just value and that number drifts as the market moves between revaluations. State law sets a floor rather than a fixed number: a town is expected to keep assessments at a minimum of 70% of just value and no higher than 110%. So the same house can be assessed at a different percentage of market value in two neighboring towns.

Maine has no statewide reappraisal schedule. A town revalues when its own officials decide assessments have drifted too far from market value, and a full revaluation by an outside firm usually requires a town vote to fund it. Maine Revenue Services specifically calls it a myth that the State will step in and order a revaluation when a town's ratio drops below 70%. In between, the local assessor reviews records each year, adds new construction and watches sales.

Is there a homestead exemption in Maine?

Yes. Maine has a homestead exemption of $25,000, applied to just value on a permanent resident's home. There is a wrinkle worth understanding. The exemption removes up to $25,000 of just value, but what comes off your local assessed value depends on your town's certified ratio: the assessor multiplies $25,000 by that ratio, so a town assessing at 91% of market value takes off $22,750 instead of the full $25,000. That sounds like a smaller break, but a town with a lower ratio also carries a higher tax rate, so the dollar saving works out about the same. You must have owned a home in Maine for the 12 months before applying and occupy it as your permanent residence on April 1. Camps and vacation homes do not qualify. Apply once with your town assessor on or before April 1.

Other state relief for homeowners:

• Seniors and disabled owners: Maine gives seniors no dollar exemption off their assessment. What it offers is the State Property Tax Deferral Program, which postpones the bill rather than shrinking it. You qualify if you are 65 or older, or unable to work because of a permanent disability, your income for the prior year was under $80,000, and your liquid assets are under $100,000 for a sole owner or $150,000 where a home has more than one owner. Retirement accounts such as an IRA or 401(k) do not count toward the asset test. The State pays your town, and the deferred taxes plus interest come due when you sell, move or die. Apply with your municipal assessor between January 1 and April 1.
• Disabled veterans: A veteran who served during a recognized war period and is 62 or older, or who is receiving 100% disability compensation for a service-connected condition, gets $6,000 of just value exempted. The same amount is available to an unremarried surviving spouse, minor child, or in some cases the parent of a deceased veteran. A veteran who received a federal grant for a specially adapted housing unit gets a much larger exemption of $50,000 of just value. Like the homestead exemption, these amounts are adjusted by the town's certified ratio, and you can hold a veteran exemption and the homestead exemption at the same time.
• The Property Tax Fairness Credit is a refundable credit claimed on your Maine income tax return, not a reduction in your assessment, so it never appears on your tax bill. For tax year 2025 it is worth up to $1,000, or up to $2,000 if you are 65 or older, and up to $2,000 or $4,000 for veterans rated 100% disabled. You generally need property tax above 4% of your total income, or rent above 26.67% of it. Maine also exempts $4,000 of just value for a person determined to be legally blind. Note that the senior Property Tax Stabilization Program no longer exists: the statute now applies only to the year that began April 2023, so it cannot be claimed today.

Maine sets these rules and each county's property tax office applies them, which is where the application, the filing deadline and the form come from. Some counties add programs of their own; where we have checked a county, its page lists them.

When are property taxes due in Maine?

Maine sets no statewide due date and no statewide number of installments. Each municipality votes its own payment dates when it raises the tax, along with the dates interest starts and the taxes become delinquent, so a town may bill once a year, twice, or quarterly. Check your own tax bill or town office. Towns may also vote a discount of up to 10% for taxpayers who pay early.

That is the state rule. Each county issues and collects its own bill, so the dates printed on your statement are the ones that bind you.

How do you appeal a property assessment in Maine?

You contest the assessed value with the your local assessors, then the municipal board of assessment review or the county commissioners, then Superior Court. The filing deadline is typically 185 days after the commitment date. Start by asking your local assessors in writing for an abatement, and note the clock runs from the date the town commits the tax roll, which is not the same as the date on your bill. If the assessors say no, you have 60 days from that notice to appeal to your town's board of assessment review, or to the county commissioners if your town has not created one. Silence counts as a denial: if the assessors do not answer within 60 days, the application is treated as denied and your appeal clock starts. While an appeal is pending you must keep paying the undisputed part of your taxes or the appeal is put on hold.

Maine property-tax rules from primary state sources (revenue department and statute), reviewed September 7, 2026. Exemption amounts and credits change; confirm the current figures with your county assessor. Sources: assessment, exemptions, due dates, appeals.