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: currently estimated $13.49 per $1000 of valuation. The final tax rate will be set after the final taxable value is set, which will occur after all revaluation informal appeals are heard in August. Because of the additional school and municipal revenue authorized by the Maine Legislature on 6/30/21, this estimated mill rate of $13.49 will be reduced even further!
FY22 tax bills are expected to be mailed just after Labor Day. 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 $80.94
- Blind Exemption $4,000 X 100% = $4,000 of exempted value or a direct tax reduction of $53.96
- Maine Homestead Exemption $25,000 X 100% = $25,000 of exempted value or a direct tax reduction of $337.25
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 8,800 properties that are receiving this exemption. This amounts to a tax savings of over $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: TBD - By law, this date is 185 days from the tax roll commitment, expected to occur around Labor Day after all revaluation informal appeals are heard. To schedule an informal appeal based on your revaluation notice, click here.
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.
1. File abatement application with Assessor: 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 this formal appeal is denied, then:
2. Appeal Assessor’s decision to Board of Assessment Review: 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 State Board of Assessment 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