Assessing
Contact: Darren Carey, CMA
Email: dcarey@bowdoinham.com
Office Hours: Wednesday 9:00am - 05:00 pm
Phone: 207-666-5531 Fax: 207-666-5532
Information Regarding LD 209
“An Act to Stabilize Property Taxes for Individuals 65 Years of Age or Older Who Own a Homestead for at Least 10 Years,”
Maine Municipal Association - Legal Services Bulletin LD 209
Maine Revenue Service Tax Alert - LD 209
Assessor's Notice April 1, 2022
Effective Tax Year 7/1/2022-6/30/2023
36 MRSA Sec. 706: TAXPAYERS TO LIST PROPERTY, NOTICE, PENALTY, VERIFICATION. Before making an assessment, the Assessor shall give season-able notice in writing to all persons liable to taxation, of which they were in possession of the first day of April of the same year. If any person after such notice does not furnish such list, that person is barred of the right to make application to the assessor of any appeal from any abatement of taxes, unless the taxpayer furnishes the required list with the application and satisfies the assessor that the list could not be provided at the appointed date and time. Deadline to furnish list is May 1, 2022
General Information
Mill Rate for Fiscal Year 2023 $18.09 per $1,000 of valuation for the 2023 fiscal year
Commitment Date: September 13, 2022
Abatement Deadline Date: March 17, 2023 or 185 days from the date of commitment
Due Dates:
- 1st Half November 1, 2022
- 2nd Half May 1, 2023
Fiscal Year: July 1st, 2022 through June 30, 2023
Assessment Ratio: 87%
Appraisal:
The Assessors' Agent determines assessed values on all residential and commerical real estate and personal property, and maintains all Town ownership and appraisal data for the purpose of annual tax bills.
All properties in Maine are assessed annually on April 1st. In the spring, the Assessors' Agent will field inspect all new and updated building permits pulled prior to April 1st.
The percentage of completion will be reflective of the April 1st date and the following year's property valuation will indicate this as well.
Personal Property
If you own a business in Bowdoinham, you must declare your personal property to the assessor by May 1st, 2020. The business may qualify for the BETR (Business Equipment Tax Reimbursement ) or BETE (Business Equipment Tax Exemption) programs.
Personal Property declaration forms are available in the documents list below.
Property Tax Exemptions
All applications for property tax exemptions must be submitted to the Town’s Assessing Agent, Darren Carey, no later than April 1st.
Homestead Exemption
This program provides a measure of property tax relief for certain individuals that have owned homestead property in Maine for at least 12 months and make the property they occupy on April 1 their permanent residence. Property owners would receive an exemption of $22,750.
Veteran Exemption
A veteran who served during a recognized war period and is 62 years or older; or, is receiving 100% disability as a Veteran; or, became 100% disabled while serving, is eligible for $5,460.
Paraplegic Veteran
A veteran who received a federal grant for a specially adapted housing unit may receive $45,500.
Current Land Use Programs
The State of Maine has four "current use" programs that offer the property owner a reduction in assessed value: Farmland, Open Space, Tree Growth, and Working Waterfront. The programs establish valuation of property at its current use, rather than at market value. Property must meet certain criteria to qualify for each program and any future change in the use of the land will cause disqualification resulting in a penalty.
All applications for current land use programs must be submitted to the Town’s Assessing Agent, Darren Carey, no later than April 1st.
Farmland
In the Farmland program, the property owner is required to have at least five contiguous acres in their parcel of land. The land must be used for farming, agriculture or horticulture and can include woodland and wasteland. Additionally, the parcel must contribute at least $2,000 gross income from farming activities each year.
If the property no longer qualifies as farmland, then a penalty will be assessed. The penalty is equal to the taxes that would have been paid in the last five years if the property had not been in farmland, less the taxes that were paid, plus any interest on that balance.
Open Space
There is no minimum acreage requirement with this program. However, minimum areas and setbacks must be excluded from classification. The parcel must be preserved or restricted in use to provide a public benefit. Benefits recognized include public recreation, scenic resources, game management, and wildlife habitat.
If land no longer meets the criteria of eligibility or the landowner opts to withdraw from the program, a penalty will be assessed. Depending upon the length of time that the parcel has been enrolled, the penalty is between 20% and 30% of the difference between the 100% Open Space value and the fair market value of the land.
Tree Growth
This program provides a benefit for owners of at least ten acres of forested land used for commercial harvesting. A forest management and harvest plan must be prepared and a sworn statement to that effect submitted with the application. Applications must include a map of the parcel indicating the forest type breakdown as well as all other areas to be excluded from the tree growth program.
If forest land no longer meets the criteria of eligibility or the landowner opts to withdraw from the tree growth program, a penalty will be assessed. Depending upon the length of time that the parcel has been enrolled, the penalty is between 20% and 30% of the difference between the 100% Tree Growth value and the fair market value of the land.