The City Assessing Department is responsible for discovering, valuing, listing, and equalizing all taxable property, real and personal, for the purpose of property taxation.
Tax maps located herein are reference only and not to be used in place of surveys.
These duties and responsibilities are completed annually and must comply with the State of Maine Taxation Statutes. Discovery is accomplished by reviewing deeds, surveys, sub-division plans, declaration forms, inspections, and building permits.
On or about the 15th of July, the Assessor, after the annual City budget is approved by the City Council, applies the budget amount to the total taxable valuation of the community thus generating the fiscal year tax mill rate.
The total tax required from individual local property owners is then determined, according to the just value of their real and personal property. A list of taxes due are committed to the Tax Collector and bills are mailed.
This department provides information and assistance to property owners, title companies, real estate brokers, attorneys, appraisers, and other City Departments. It maintains historical and current data on each property, such as ownership, parcel boundaries (reference only), land and structure inventories, property characteristics and exemptions.
All assessments are fixed for the upcoming tax year by April 1st of each year. In Eastport, as for most municipalities, the fiscal year begins July 1st and ends June 30th. The tax bills that are issued in late-July cover the July 1st through June 30th period. The Town bills semi-annually with the 1st half due in mid-September and the 2nd half due in mid-March.
Why is April 1st important?
- All business owner must declare the personal property (machinery, computer equipment and office furniture and fixtures including signs) in their business as of April 1st.
- Ownership of real estate and personal property is fixed as of April 1st each year.
- Property values are set as of April 1st of each year meaning that the condition of any improvements is set as of April 1st. Buildings that are under construction are taxed based on the completion as of April 1st. Conversely, any buildings that are demolished, removed, or damaged after April 1st are taxed as of the condition as of April 1st.
- Exemption applications must be received in the Assessor's office prior to April 1st in order to be applicable for the upcoming fiscal year. You only have to apply for an exemption once!
January through March, property inspections are conducted to review new projects permitted through the Code Enforcement/Planning departments and to review projects not completed prior to the previous April 1st deadline. Due to the volume of inspections, it is not always possible to contact property owners prior to inspections. Inspections for new construction are conducted with the Code Officer during occupancy inspections when possible. All inspections are conducted in compliance with Covid-19 protocols.
If property is sold after April 1st, the property tax is the responsibility of the owner as of April 1st for the fiscal year. Although taxes are normally prorated at the time of closing with both the buyer and seller required to pay their respective share of the tax, it is important to make sure that the tax bill is forwarded to the new owner and that the entire tax has been paid for the applicable tax year. If the tax is not paid in full, a tax lien may be placed on the property in the name of the owner of record as of April 1st which may have a negative effect on the credit rating of the seller, and if not paid in full, could lead to foreclosure.
Meeting with the Assessor: The Assessor is available by appointment only for in-person and phone consultations. You can request an appointment with a Code Enforcement Officer by calling (207) 853-2300 or by filling the form on the left menu.
|Carolina Castello||Assessor||(207) 853-2300|