Property Tax Due Dates in Maine

Maine property taxes are administered at the municipal level — the state has no county-level property tax. Each of Maine's cities and towns has its own assessor who determines property values and its own mill rate. Property is assessed at "just value," which means 100% of market value (though practice can vary by municipality). Maine has no state property tax. All property tax revenue goes to municipalities to fund local services and education. Due dates vary by municipality, with most bills due in the fall or split between fall and spring.

Property tax due dates in Maine vary by municipality: Most towns bill annually with taxes due in September or October. Some municipalities split the bill into two semi-annual payments, typically due in fall and spring. A 7% annual interest rate (or the rate set by state law) applies to late payments. Contact your town tax collector for your specific due date and payment options. Most municipalities accept payment online, by mail, or in person.

Maine's property tax relief programs: Homestead Exemption — Maine residents who have owned their primary residence for at least 12 months receive a homestead exemption of $25,000 off the just value of the property. This reduces the taxable value used to calculate your bill. Apply with your local assessor by April 1. Veteran Exemption — Certain veterans (those who served during designated war periods or have a service-connected disability) receive a $6,000 exemption off just value. Apply with your local assessor. Property Tax Fairness Credit — Maine's income-based refundable tax credit helps low- and moderate-income homeowners and renters. Qualifying individuals can receive a credit of up to $1,000 (or $1,500 if 70 or older). Claim on your Maine income tax return. Tree Growth Tax Law — Forestland used for commercial timber production can be taxed at its tree growth value rather than market value, significantly reducing taxes.

Maine property tax appeals are handled locally: Deadline: File an appeal with the local Board of Assessment Review within 60 days of receiving the tax bill (or within 185 days of April 1, whichever is later). Process: Present evidence that the assessment exceeds just value — comparable sales, an independent appraisal, or documentation of property condition. If the board denies your appeal, you can appeal to the Maine Superior Court.