General Information
| Office Hours: |
8:00 - 4:30
Monday, Tuesday, Thursday
8:00 - 7:00 Wednesday
8:00 - 1:00 Friday |
| Telephone: |
207-865-4743
ext. 105
|
| Fax: |
207-865-0929 |
| Mailing
address: |
30 Main
Street, Freeport, Maine
04032 |
| Street
address: |
30 Main
Street, Freeport, Maine
04032 |
| Email: |
|
Town Assessor:
|
Robert A. Konczal
rkonczal at freeportmaine.com
|
Staff:
|
Clint Swett
clint at freeportmaine.com
|
| Tax rate: |
$12.56 per thousand dollars of valuation for
fiscal year 2007-2008 |
| Due dates: |
November 15, 2007
May 15, 2008 |
| Interest rate: |
12%
|
| Fiscal year: |
July 1 to June 30 |
| Assessment date: |
April 1 |
| Commitment date: |
September 14, 2007 |
| Assessment ratio: |
100% |
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Assessor's Database
The assessor's database is available and can
be searched online. Click here for more
information.
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Revaluation
The Town Assessor's Office has completed a project to revalue all
properties
in the community as of Ocotber 9, 2006. The purpose of the revaluation
was to ensure equity of valuation for tax purposes. During this
project,
the representatives of the assessing office visited properties in
town
to update the town's database, examined sales that have taken place,
and
adjusted assessments to reflect market value. You may look here
to view at new valuations online.
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Tax Law
Maine Property Tax Law is embodied in Title
36 of the Maine Statutes.
Public counter
The Assessor's office is located in the town hall. The office maintains
a public counter at which assessment information is available,
including
tax maps, valuation listings according to name and according to
map/lot,
sales lists, property cards, and real estate transfer tax forms. These
may be examined during regular office hours and copies are available
for
a reasonable fee.
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Abatements (Title 36,
M.R.S.A. Sections
841-850)
Abatements are reductions in one's property tax bill. They are granted
when the Assessor discovers an error in assessment or if the owner
points
such an error out. If the owner believes that the current value placed
on their property is inaccurate, unfair, or overvalued relative to the
current real estate market, they may take the following steps:
- Review the property record card (available in the
Assessor's office) to
assure the accuracy of its data
- Check sale prices of similar properties
- Provide evidence to the Assessor that the property is
overvalued
- Request a valuation review by the Assessor
- Make a formal abatement request if not satisfied by
the Assessor
- Make a formal appeal to the local Board of Assessment
Review.
The property owner has 185 days from the commitment date (which is
usually
in early September) to file a formal abatement request. The Assessor
may
go back one year in granting an abatement. The Council may go back
three
years, but only to correct an illegality, error, irregularity in
assessment.
They may not grant an abatement to correct an error in valuation
of property. In making a formal abatement appeal the assessment is
presumed
valid and the burden is on the taxpayer to show that it is manifestly
wrong
in relation to just value. (CMP v Town of Moscow, 649 A.2d 320
(ME.1994))
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Exemptions (Title
36, M.R.S.A.
Sections 651-678)
There are several classes of exempt property (property upon which real
estate taxes need not be paid) such as government-owned property. In
addition,
several other personal exemptions exist:
Homestead Exemption
Under this law, homeowners are now eligible for up to
a
$13,000
reduction in their permanent residence's property valuation. If
you have owned a home in Maine for 12 months prior
to April first, you may apply for this program. Forms are
available
on this site and at the Tax Assessor's office:
Download a
Homestead Exemption Application
Veteran's Exemption - (Title
36, M.R.S.A. Section
653)
A property owner may be eligible for a reduction in
the valuation of
their property if they: Own a residence in Freeport on April 1 of the
tax
year in question; Are a veteran who is not dishonorably discharged;
Served
during a recognized war period in the U.S. Armed Forces; Are over 62 or
are an unremarried widow/widower of a qualifying veteran. If the
veteran
is under 62 but is 100% disabled due to a service-connected disability,
he/she might likewise qualify. In any case the veteran must fill out a
form and provide proof of service and discharge, such as a copy of
their
DD214 form. For veterans who served during World War II or later,
the exemption is $5000. For veterans serving prior, the exemption is
$7000.
Paraplegic veterans may receive an exemption of $47500 for a specially
adapted housing unit. Applications for these exemptions are
available
in the Assessor's Office, and on our Web site.
Download a Veteran's
Exemption Application
Download a Widow of
Veteran's Exemption
Application
Blind Exemption - (Title 36,
M.R.S.A. Section 654)
The residential real estate of residents who are
legally blind as determined
by the Department of Education Division for the Blind and Visually
Impaired
may be exempt up to the just value of $4,000. Applications for this
exemption
are available in the Assessor's Office.
Download a Blind
Exemption Application
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Property Tax and Rent Refund
Program (Circuit
Breaker Program)
Maine also has a property tax and rent refund proMaine also has a
property
tax and rent refund program for low-income residents. Called the
Resident
Tax and Rent and Low-Cost Drug Program, you may obtain an application
at
town hall or view more information at: Circuit Breaker
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Tree Growth (Title
36, M.R.S.A. Sections 571-584A PL 1995, c. 236 amd.)
As a matter of public policy, the State of Maine has set up a Tree
Growth category of property which values land according to rates
established
by the State rather than market value. A property owner who wishes to
maintain
land for the planting, culture, and continuous harvesting of trees may
apply for a Tree Growth classification. The owner should be intent on
actual
long-term tree cultivation, as any change in use triggers a hefty
penalty
tax. To apply, a landowner should
1. have at least 10 acres in forest production
2. have a forest management and harvest plan
3. fill out an application to be filed with the
Assessor's Office
4. file by April 1 in the year for which the
classification is requested
For more information and an application, visit the
Assessor's Office
or view the State's Property Tax Bulletin # 19 on Tree Growth
Property
Tax Bulletin 19
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Farm and Open Space (Title 36,
M.R.S.A. Sections 1101-1121 as amended by PL 195, c.603)
Farm land under this statute means land registered for long-term use
in agricultural production. Valuation -- The assessor establishes the
100%
valuation per acre on a current use basis, i.e. reflecting their value
as agricultural land, not as developable land. Requirements -- At least
one of the applicant's tracts must be 5 contiguous acres which produces
a gross income of at least $2000 per year in one of the two or three of
the five calendar year preceding the date of application. By April 1 of
each fifth year, the owner must file an income report of the gross
agricultural
income derived from the subject property. Withdrawal --
Should
the owner change the use of part or all of the property, a
substantial
penalty is assessed. Visit the assessing office for more
information
or read the State's bulletin on the subject on line:
Property
Tax Bulletin 18
Open space land under this statute means registered
land, the preservation
or restriction of the use of which provides a defined public benefit
Valuation
-- Either market value of open space land or an alternative
percentage-based
method is used. In the percentage method, a reduction from market value
is granted for each restriction placed on the subject property:
Ordinary open space land -20%
Permanently protected -30%
Forever wild -20%
Public access -25%
In no case can the land be valued at less than the
prevailing tree growth
valuation. Requirements -- A public benefit must be obtained in one or
more of the following areas:
- Conserving scenic resources
- Enhancing public recreation opportunities
- Promoting game management
- Preserving wildlife or wildlife habitat
Withdrawal - Should the owner change the use of part or all of the
property,
a substantial penalty is assessed. It should be noted that Tree Growth
and Open Space land can have the effect of increasing the value of
abutting
property. If interested in either of these classifications, the
property
owner should contact the Assessor's Office for an application and
explanatory bulletin or read the State's bulletin on the subject on
line:
Property
Tax Bulletin 18
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Personal Property (Title
36, M.R.S.A.
Sections 601-612)
The value of personal property of businesses -
furniture, fixtures,
machinery and equipment - that are pertinent to the conduct of that
business
are subject to valuation and taxation. The Town Assessor assesses these
properties based on their ownership, condition, and location as of
April
1.
Maine has a personal property tax refund program that is
state funded,
called the Business Equipment Tax Refund (BETR) Program For more
information,
see:
BETR Info
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Mapping/GIS
The Town Assessor's office maintains tax maps that are available for
public inspection. These maps reflect the ownership and location of
property
as of the prior April 1. In addition, Freeport has invested in a GIS
system
and is now developing applications for its use. To learn more, click
here.
Frequently Asked
Questions
Who appoints the Town Tax
Assessor?
How is the Assessor credentialed?
What guidelines must the Assessor
follow?
How is the tax rate
established?
How is my tax bill figured?
What creates market value?
When are taxes due?
What causes property values to change?
Why does the Assessor need to visit
my property?
If the Assessor asks to view the interior
of my home,
must I let him in?
Can I get a veteran's
exemption?
What if I think my taxes are too
high?
May the town grant real estate tax
exemptions or
tax reductions to selected properties for purposes it deems useful?
Who appoints the Town Tax Assessor?
The Town Assessor is appointed by the Town Council.
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How is the Assessor credentialed?
The Freeport Town Assessor is a Certified Maine Assessor (a
certification
granted by the State Department of Revenue Services), a member of the
Maine
Association of Assessing Officers, and the International Association of
Assessing Officers.
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What guidelines must the Assessor follow?
Property tax administration is guided by the State Constitution, Title
36 of the Maine Statutes, and a body of case law that interprets these
Statutes. Assessment practice is NOT guided by local ordinance. The
Assessor
is charged with establishing a list of all properties in town and
estimating
their market value. For more information on State property tax law,
visit http://janus.state.me.us/revenue/
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How is the tax rate established?
The Town Council and School Board approve annual budgets to pay for
services in the coming year. The tax rate is calculated by dividing the
amount needed to be raised through property taxes (the budget minus
other
revenues) by the town's total taxable property value.
For example: $18,000,000 to be raised/$1,300,000,000
total
value of all
taxable properties in town = $.01385 tax rate.
Thus each dollar of property value would be
assessed $.01385 in
this example; or, as more commonly expressed, property would be
assessed
at $13.85 per thousand. (These numbers are for the purpose of an
example
only).
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How is my tax bill figured?
Each property owner's responsibility for their part of the town's
annual
budget is assigned to them according to the value of their property.
This
"share" is calculated by multiplying their individual property's
valuation
by the tax rate. For example, if the value of your property is
$250,000,
this number is multiplied by the tax rate (.01385) to determine a tax
bill
of $3462.
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What creates market value?
The citizens establish market value through their ongoing transactions
of buying and selling property. It is the duty of the assessor to study
these sales transactions and appraise properties accordingly.
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When are taxes due?
The due dates are set each year, usually November 15 and May 15. Each
property owner pays half his or her bill by each of these dates.
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What causes property values to change?
The most frequent cause of value change is a change in the general
real estate market. As demand for property goes up, prices tend to go
up.
As demand decreases, so do prices. An individual property can
also
change in value due to changes to the property itself. If something is
added, such as a garage,deck, or pool, the value increases. On the
other
hand, fire, demolition, or depreciation from poor maintenance can
decrease
value. Sometimes external economic forces can also change value.
For example, if a major employer leaves town it tends to depress the
local
economy and thus property values. In another case, rear lots that have
always been inaccessible will tend to increase in value if an access
road
is created and paved, allowing better access. Times of general
inflation
also drive up property values.
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Why does the Assessor need to visit my property?
The Assessor visits properties to assure the accuracy of the data on
the property record cards, which are used to formulate each
assessment.
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If the Assessor asks to view the interior of my home,
must I let
him in?
No. You may either decline or ask to set up an appointment for another
time that is convenient to you.
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Can I get a veteran's exemption?
Property owners may be eligible for a reduction in the valuation of
their property if they:
- Own a residence in Freeport on April 1 of the tax
year in question
- Are a veteran who is not dishonorably discharged
- Served during a recognized war period in the U.S.
Armed Forces
- Are over 62 or are an unremarried widow/widower of a
qualifying
veteran
If the veteran is under 62 but is 100% disabled due to a
service-compensated
disability, he/she might likewise qualify. In any case, the veteran
must
fill out a form and provide proof of service and discharge, such as a
copy
of their DD214 form. For veterans who served during
World
War II or later, the exemption is $5,000. For veterans serving prior,
the
exemption is $7,000. Paraplegic veterans may receive an exemption of
$47,500
for a specially-adapted housing unit. Applications for these
exemptions
are available in the Assessor's Office and on our Web
site.
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What if I think my taxes are too high?
The amount of one's tax bills is determined by the size of the budget,
which is established by the Council and the School Board. The Assessor
does not determine the budget or collect the taxes. On the other hand,
the property owner's proportionate responsibility for that budget is
determined
by one's property valuation. If the owners believe that the current
value
placed on their property is inaccurate, unfair, or overvalued relative
to the current real estate market, they may take the following
steps:
- Review the property record card (available in the
Assessor's office) to
assure the accuracy of its data
- Check sale prices of similar homes in the area
- Provide evidence to the Assessor that the property is
overvalued
- Request a valuation review by the Assessor
- Make a formal abatement request if not satisfied by
the Assessor
- Make a formal appeal to the local Board of Assessment Review.
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May the town grant real estate tax exemptions or tax
reductions to
selected properties for purposes it deems useful?
No. In Article 9 section 9 of the State constitution we find that "the
legislature shall never, in any manner, suspend or surrender the power
of taxation". This has been widely interpreted by the courts as meaning
that only the legislature can add or remove rules for real estate
taxation.
Having said this, the State does provide a few vehicles for reducing
one's
taxes, for example the Tree Growth program or the Farm and Open Space
program.
Also, the town could purchase the property in question and thus make it
exempt from taxation (this does have the effect of raising
everyone
else's taxes by removing the property from the tax roll.)
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