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Welcome to Assessing
WELCOME TO THE BUREAU OF ASSESSING. WE DETERMINE PROPERTY VALUES FOR MUNICIPAL TAXATION, MANAGING DATA FOR 8,900 REAL ESTATE AND 1,000 PERSONAL PROPERTY ACCOUNTS.
Our records include ownership details, tax maps, property cards, building permits, and sales data. We ensure fair and accurate assessments to support our community's fiscal stability.
The Bureau of Assessing operates under the Department of Finance and Administration, overseen by Director Ingrid Nivison. The Department of Finance and Administration is organized into smaller, specialized bureaus to enhance our effectiveness. This structure allows us to focus on different areas of community service with the required expertise.
Tax Commitment Books
Information
for Seniors
Homestead Exemption
(Title 36, M.R.S.A. Section 681)
The 1998 Legislature enacted the Homestead Exemption as a form of property tax relief. The exemption amount for 4-1-2024 will be $15,500. (Adjusted by Ratio) If you have owned a home in Maine for 12 months prior to April 1, and it is your place of residence, you may be eligible for this program.
Veteran Exemptions:
A property owner may be eligible for a reduction in the valuation of their property if they:
- Own a property and reside in Augusta on April 1 and,
- Is a veteran who served during a recognized war period and,
- Are 62 as of April 1 or an un-remarried widow of a qualifying veteran or,
- Receiving 100% disability from the VA.
If the veteran is under 62 but is 100% disabled due to a service-connected disability, he/she might qualify. In any case, the veteran must fill out an application and provide the assessor with proof of service (Form DD214) or equivalent.
Exemption amounts are:
- WWII or later: $3,700 (Adjusted by Ratio),
- Paraplegic Veteran: $31,000 (Adjusted by Ratio) for a specially adapted housing unit.
Completed exemption forms must be filled with the assessor by April 1 of the first year the exemption is requested. Forms filled after April 1 of any year will apply to the subsequent year tax assessment.
Tax Commitment Books
2024-2025
Coming Soon
2023-2024
Real Estate Commitment Book: PDF
Personal Property Commitment Book: PDF
2022-2023
Real Estate Commitment Book: PDF
Personal Property Commitment Book: PDF
2021-2022
Real Estate Commitment Book: PDF
Personal Property Commitment Book: PDF
2020-2021
Real Estate Commitment Book: PDF
Personal Property Commitment Book: PDF
TAX RATE: $23.80 Per thousand Dollars
DUE DATES: sept. 19, 2024 & Mar. 20, 2025
INTEREST RATE: 8.5%
FISCAL YEAR: July 1, 2024 to June 30, 2025
ASSESSMENT DATE: April 1, 2024
COMMITMENT DATE: July 22, 2024
ASSESSMENT RATIO: 62%
APPEAL DEADLINE: January 23, 2025
Abatement (valuation Appeal)
Taxpayers who believe their property is overvalued or who believe there was an error or mistake in their assessment may appeal their assessment by requesting an abatement. The abatement process provides a path for a taxpayer who disagrees with their property tax assessment to present evidence and request a reduction in assessment. The Abatement process is governed by M.R.S.A. Title 36 Section 841-850.
Burden of Proof. The burden of proof is on you, the taxpayer, to show that your property is overvalued or that there was an error or mistake in your assessment. To provide this evidence, you may have to do some research. The assessor’s office has data on recent sales in the municipality that you can request. You may even be able to access this data online. In any event, simply disagreeing with the assessed value will not result in a property tax abatement; you must prove your case, either by pointing out an error or by showing the correct just value based on recent local sales of properties similar to yours.
Abatement Request Application
Info Bulletin – Maine Revenue Service
The following requirements apply to abatement requests.
A. In writing. All abatement requests and appeals must be made in writing.
B. Property valued at $500,000 or more. For property valued at $500,000 or more, an appeal of the assessor’s decision requires that a taxpayer first make a payment equal to: 1) the taxes not in dispute; or 2) the taxes paid in the prior tax year up to, but not exceeding, the current year’s taxes, whichever is greater. This payment must be made by the municipal due date or must follow a payment schedule mutually agreed to by the municipality and the taxpayer.
C. Burden of proof. As mentioned above, the burden of proof lies with the taxpayer in an abatement request. This means that to receive an abatement, you must show evidence that your property is overvalued or that there was an error or mistake in your assessment. This evidence must prove that the assessed value of your property is wrong. Simply stating that your property is overvalued will not be sufficient to change the assessed value of your property.
D. Information requests. If the municipal assessor sent a request for information about your property pursuant to 36 M.R.S. § 706-A, you must provide that information or you will not be allowed to appeal any abatement decision by the assessor. If you were unable to respond to the information request when it was sent to you, you can submit the information and an explanation of why you were not able to respond by the deadline with your written appeal. If your explanation is satisfactory, your appeal may be heard.
The Property Tax Fairness Credit,
which currently allows eligible Mainers to take a $1,500 credit, has increased to $2,000; Note:This program is not administered by the City of Augusta. To claim the credit, you must file Form 1040ME and Schedule PTFC/STFC for the tax year during which the property tax or rent was paid. For help, call 207-624-9784. For more info, please visit maine.gov.
The State Property Tax Deferral Program,
a loan program that covers the annual property tax bills of Maine seniors age 65 and older who cannot afford to pay them on their own, has been expanded. It doubles the income limit on that program to $80,000 and also raises asset limits. Taxes must be paid back when the home is sold or becomes part of an estate.
Note: This program is not administered by the City of Augusta. Questions on this State managed program can be referred to Maine Revenue Services, Property Tax Division, at 207-624-5600 or prop.tax@maine.gov. For more info, please visit maine.gov.
LD 290 Property Tax Stabilization for Seniors Repealed by State Legislature
The LD 290 “Property Tax Stabilization for Senior Citizens” program, enacted in August 2022, was recently repealed by the Maine Legislature. The program had allowed Maine seniors 65 and older who owned a permanent residence for at least 10 years and were receiving (or eligible for) a homestead exemption, to freeze taxes at the previous year’s level regardless of income.
The repeal of this program means there will be NO REAPPLICATION PROCESS and no need to follow up with the Assessing Department in October/November for a December 1st filing deadline as previously communicated.
Although the program has been repealed, initial applications will still be administered for the tax bill due in September 2023 and March 2024. As a result, approximately 1,137 eligible Augusta applicants will only be responsible for the "frozen" property tax bill amount for the 2023-2024 billing cycle—this amount will be equal to the tax amount the owner was billed in 2022-2023.
It is important to note that these are State programs and while
the City plays a role in the administration of them, the City is not
responsible for the policy objectives of these initiatives. Any questions
or concerns owners have regarding this program should be directed to your legislative representative. To find your representative, please visit: legislature.maine.gov/.
FAQ
Besides the Homestead Exemption are there exemptions or programs that I may apply for?
What is the Homestead Exemption and am I receiving it on my Real Estate Tax Bill?
What period does the tax bill cover?
Why is the prior owner's name still on my tax bill?
Will the City mail my tax bill to my mortgage company?
When was the last Revaluation?
Contact Information
Augusta City Hall
16 Cony Street
Augusta, ME 04330
Phone: (207) 626-2320
Fax: (207) 620-8151
Hours of Operation
Monday to Friday
7:45 AM - 4:30 PM
Access our Forms and Applications
- Homestead Application
- Veteran Exemption Application
- Unmarried Widow or Minor Child of a Veteran Exemption Application
- New Owner Sales Questionnaire
- Personal Property Depreciation Schedule for FY2025 with Trending
- Personal Property Declaration
- Asset List 2024-2025
- Business Equipment Tax Exemption (BETE) Applications
- BETE Guidelines
- BETE Eligibility
The forms listed above may be completed online; however, physical copies (forms and supporting documents) are still required. Exclusion may apply. Please mail forms (signed and with supporting documents) to the City of Augusta, C/O Tax Assessor's Office, 16 Cony Street, Augusta, ME.
