FISCAL YEAR 2022 (FY22) REAL ESTATE AND PERSONAL PROPERTY TAX BILLS WILL BE AVAILABLE ON-LINE AND MAILED OUT THE WEEK OF SEPTEMBER 13TH, 2021
Fiscal Year 2022 Tax Information
The Tax Assessor is responsible for the assessment and listing of all taxable property within the City of Portland. The property tax finances a major portion of the city and school budgets. Detailed property information such as lot size, building size, building sketch, photographs, etc. is available at our website. Individual real estate and personal property tax roll information may be accessed by clicking onto the appropriate tax roll choice in the left hand column of the screen.
The July 1, 2021 (FY2022) tax rate is: $12.99 per $1000 of valuation.
FY22 tax bills are expected to be mailed the week of September 13th, 2021. Taxes are due in two installments:
The first half of tax amounts due is Friday, October 22, 2021
The second half of tax amounts due is Friday, March 18, 2022
The Assessor has declared Portland's FY22 ratio between assessed value and market value at 100%, because of the revaluation. This 100% ratio will be applied, by law, to the following tax exemptions which are then deducted from the assessed value of the property:
- Veteran's Exemption $6,000 X 100% = $6,000 of exempted value or a direct tax reduction of $77.94
- Blind Exemption $4,000 X 100% = $4,000 of exempted value or a direct tax reduction of $51.96
- Maine Homestead Exemption $25,000 X 100% = $25,000 of exempted value or a direct tax reduction of $324.75
Maine Homestead Exemption Program
In its 2019 session, the Maine legislature revised the amount of the exemption to $25,000 of just value as of April 1, 2021. For FY22, there are over 8,900 properties that are receiving this exemption. This amounts to a tax savings of about $2.9 million. If you have already applied for this program you do not need to apply again on the same property. It is important to note that if you have recently moved or sold your property, you must reapply for the exemption on your new home.
To qualify, you must apply and certify that:
1. You are a permanent resident of the State of Maine
2. Your Portland home is your primary residence and you are not claiming or receiving a homestead property tax exemption for any other property
3. You have owned a homestead in Maine for the past 12 months
Applications must be received in the Assessor's Office by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following year.
If you are currently receiving a tax reduction (blind, veteran or homestead exemption) on your property it is notated on the front side of your tax bill. If you wish to apply for these programs, application forms are available for you to download and print here.
Assessment Appeal Information
2021 (FY22) APPEAL DEADLINE DATE: March 11, 2022 - By law, this date is 185 days from the tax roll commitment, which occurred on 9/7/2021.
How Do I Appeal My Assessed Value If I Disagree With The Assessor?
According to Maine Taxation law, your property's assessed value is considered reasonable if it falls within 10% of its most probable selling price. The burden to prove the assessed value is unreasonable rests with the taxpayer. It is important to note that an appeal of the valuation can only be on the total valuation amount. Appeals of just the land portion or building portion are not permitted by law.
The appeal process is a multi-step process beginning with a formal appeal directly to the Assessor's Office.
1. File an abatement application with Assessor's Office: This application must be filed within 185 days after the Commitment Date . The Assessor has 60 days from receipt of your application to respond. (If no response is received within this 60-day period, the appeal is 'deemed denied'). If the appeal is denied, then:
2. Appeal the Assessor’s Office decision to the Board of Assessment Review: The application to appeal must be filed with Portland's Board of Assessment Review within 60 days of the Assessor’s denial. You will be scheduled for a Board hearing. If this appeal is denied, then:
3. Appeal the Board’s decision to Superior Court: Appeals must be filed within 30 days, or if a commercial property assessed over $1 million, within 60 days to the Maine State Board of Property Tax Review.
Property Tax Bulletin No. 10 from Maine Revenue Services outlines the Property Tax Abatement and Appeals Procedures. They also provide a Basic Residential Appeal Procedure Chart.
Christopher A. Huff, CMA
City of Portland Tax Assessor