Maine

Maine has an effective property tax rate of 1.13%, with a median annual property tax of $3,200. Properties are assessed at 100.0% of market value and reassessed no fixed cycle (state recommends at least every 10 years; many towns have gone much longer). Payments are due semi-annual.

Effective Rate

1.13%

Assessment Ratio

100.0%

Median Annual Tax

$3,200

Payment Frequency

Semi-Annual

Appeal Deadline

Within 185 days of commitment date to local Board of Assessment Review; then to County Commissioners or State Board of Property Tax Review

Due Dates

Varies by municipality; commonly due in September and March, or October and April

Reassessment Cycle

No fixed cycle (state recommends at least every 10 years; many towns have gone much longer)

Homestead Exception

$25,000 exemption on assessed value for primary residence (owner must have owned Maine homestead for 12+ months)

Key Notes

No regular reassessment schedule leads to wide disparities in assessment levels. State Revenue Sharing helps offset property tax burden. Circuit breaker refund program available for income-eligible homeowners.

Late Penalty

7% to 12% annual interest on delinquent taxes (set by municipality); typically 8%

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