Maine property tax
Start with your county. Published tax dates and rules link to the official source.
Statewide rules
✓ Verified — Last verified October 24, 2026
Penalty statute
36 M.R.S. §505(4): the municipality sets delinquency/interest dates and rate by vote, subject to the statutory maximum and alternate calculation.
Official source. Statutory. Verified .
Appeal process
Begin a valuation challenge by requesting abatement from the municipal assessor.
Official source. Verified .
Who may represent homeowners
For proceedings within the state Board of Property Tax Review's jurisdiction, parties may self-represent or use a licensed attorney.
Official source. Verified .
Homestead Exemption Program
Permanent Maine residents with a permanent home, and ownership of a Maine home for the prior 12 months; apply to the municipality by April 1.
Official source. Verified .
Counties and county equivalents
- Androscoggin CountyNot yet verified
- Aroostook CountyNot yet verified
- Cumberland CountyNot yet verified
- Franklin CountyNot yet verified
- Hancock CountyNot yet verified
- Kennebec CountyNot yet verified
- Knox CountyNot yet verified
- Lincoln CountyNot yet verified
- Oxford CountyNot yet verified
- Penobscot CountyNot yet verified
- Piscataquis CountyNot yet verified
- Sagadahoc CountyNot yet verified
- Somerset CountyNot yet verified
- Waldo CountyNot yet verified
- Washington CountyNot yet verified
- York CountyNot yet verified
Common questions
How do property tax appeals work in Maine?
Begin a valuation challenge by requesting abatement from the municipal assessor.
Who may represent a homeowner in a Maine property tax appeal?
For proceedings within the state Board of Property Tax Review's jurisdiction, parties may self-represent or use a licensed attorney.
Sources
www.legislature.maine.gov
The date or dates from and after which interest must accrue, which must also be the date or dates on which taxes become delinquent. The rate of interest must be specified in the vote and must apply to delinquent taxes committed during the taxable year until those taxes are paid in full.
Verified October 24, 2026
www.maine.gov
may appeal the assessed value by requesting an abatement from the assessor of the municipality where their property is located.
Verified October 24, 2026
www.maine.gov
Parties have the option of representing themselves at hearing and in other Board proceedings, or being represented by a licensed attorney.
Verified October 24, 2026
www11.maine.gov
To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for the twelve months prior to applying and an application must be filed on or before April 1 with the municipality where the property is located.
Verified October 24, 2026