Assessing FAQ

The Town Assessor is appointed by the Town Council.

The Town’s Assessor is a Certified Maine Assessor, a certification granted by the State Department of Revenue Services; and a member of both the Maine Association of Assessing Officers and the International Association of Assessing Officers.

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, please visit State of Maine Property Tax.

The assessor will occasionally visit properties to validate the description of that parcel and any improvements to ensure the accuracy of the data on the property record cards, which are used to formulate each assessment; typically, this is done in conjunction with a building permit.

You do not have to allow the assessors into your home. We only request the inspection in order to be as fair and accurate as possible. However, if an assessor is denied entrance, property owners may forfeit their right to appeal the assessed value.  In instances where the assessors do not get into a property, estimates are made about the condition, quality, and level of finish of the interior of the property.

The Town of Scarborough's Geographic Informational System (WebGIS) is an interactive online mapping application that runs in a web browser and provides the public with geographic data. Some of the data that is available includes: road center lines, property lot lines, zoning, utilities, floodplains, water features, contours, and much more.

Scarborough Parcel Viewer gives users access to a tax assessment parcel GIS data.  It can be used for abutting parcel searches and basic assessment information. It can be viewed on any device using most web browsers.

See Online GIS & Parcel Viewer User's Guide Quick Tips. You can view your parcel by searching by Owner, Location (i.e., property address), or Map/Lot (a/k/a Parcel ID - with no spaces). Please note that Ownership and Sales information is updated periodically (typically 2-4 times per calendar year).

The Assessing Department makes every effort to produce the most accurate information possible. Please notify our office immediately if you find any inaccuracies in our assessing records.

Please note that the parcel boundaries shown on tax maps are only intended to be used for the informational purposes of property assessment and should not be considered survey accurate.

There are 3 ways to find your Map and Lot number (also known as "Mblu" and "Parcel ID"):

1. GIS Parcel Search. Once you enter the parcel viewer tool, search by either address of property owner's last name. The map and lot will display in the orange bar, labeled "Map-Lot". If you click on the result, it will also display in the dialogue box in the map area. 
2. Vision Online Database. Once you enter the database, search by either address or property owner's last name. The summary tax record will display the map and lot in the top right-hand corner of the screen, labeled "Mblu". 
3. Tax Bill. You may search by address or owner name; your map and lot number are labeled "Parcel ID". It is also indicated on the hard copy of your tax bill.

The Assessor looks at a property the same way a potential buyer looks at a property (i.e., the assessor considers the factors that a potential buyer considers). Examples of important factors are location, interior condition, house size, kitchen quality, and bath quality. The Assessor examines many qualities and conditions and then looks for comparable properties that have sold in the neighborhood. Since no two houses are identical, adjustments are made for differing characteristics to determine the assessment; thus, the assessment is an estimate of market value. The Assessing Department analyzes town sales and rental data, economic indicators, and other information to determine the value of property; this information is then used to develop the assessments, through mass appraisal technique, of all the unsold property in the municipality.

The Assessor uses many tools to determine the value of each property in the municipality, but there are three general valuation approaches that all assessors employ in determining the fair market value (FMV) of a property:

• The sales comparison approach, also known as the market approach, values a property by using recent local sales of similar or “comparable” properties
• The cost approach calculates the cost to replace a particular property, then adjusts the cost for age, wear, and other factors to find the value of that property.
• The income approach bases a valuation on what the potential future income would be for that property, and is normally limited to income-producing property, while the other two approaches apply to all types of property.

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. Market value is the most probable price that a property will bring if offered for sale in the open market and sold as an arms-length transaction (see “What constitutes an arms-length transaction?” below).  A purchase price does not necessarily represent true market value if any special circumstances are involved in the sale. The more arms-length transactions that an assessor has to work with, the better any valuation adjustments will be as a result.

Assessed values are created using mass appraisal technique. At a given point in time, a pricing system is developed using recent sales data; this system is then used to price all property in the community. At the time of implementation, the assessed value should be within 10% of proven market value. This is considered to be "accurate within the limits of practicality." Over time, changes in the real estate market occur. As a result of these changes, the relationships between the assessed values and market values become inconsistent; eventually, these inconsistencies prompt a revision or complete replacement of the mass appraisal pricing system. The new valuations should again be closely aligned with market value.

An arms-length transaction in real estate refers to situations in which there is a transfer of property and the buyer and seller act independently of one another. This kind of transaction ensures that both parties act in their self-interest to get the best deal, and that neither party exerts pressure over the other.  Examples of sales that are not considered arms-length transactions are:

• Those where the buyer and sellers are related parties such as family members (e.g. estates, divorce), or
• Bank approved short sales, auctions, where a seller may have gone into a nursing home, sales involved in bankruptcy, foreclosure, seller relocation transfers or other factors preventing a seller from a normal and usual marketing of the property.

The assessment year is April 1st of each year as set by state law. The ownership and condition of all property is fixed as of that date each year. Any ownership changes or improvements to the property made after April 1st date will not change the tax bill. Those changes will be reflected the next April 1st date.

The fiscal year is July 1st thru June 30th. This is the year of the budget approved by the Town Council each year. The tax bills due by October 15th and March 15th covers the period of July 1st to June 30th.

The commitment date is the date set each year when the Assessor commits the Town’s assessment roll to the Tax Collector to allow for the receipt of payment. The most recent commitment date was August 25, 2022.

No, the question as to whether a property is taxable is what must be determined as of April 1st, as well as the value of the property.  All exemption applications need to be received by the Assessing Office prior to that April 1st deadline in order to be applied to that following fiscal year. 

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 (i.e., improvements made to your property, and any changes in data discovered through inspection or online advertising if your property is listed for sale). If something is added, such as a garage, bedroom, bathroom, or pool, the value increases; on the other hand, fire, demolition, or depreciation from poor maintenance can decrease value.

A town-wide revaluation will also result in a change. For more information, please visit our 2024 Revaluation page.

Surely.  It is best to call ahead at (207) 730-4060 or email Nicholas Cloutier, Town Assessor, at ncloutier@scarboroughmaine.org to set up an appointment. 

Scarborough’s tax bills are mailed twice a year: the first half is due the 15th of October and the second half is due the 15th of March the following calendar year.

In short, yes you are. The State of Maine law requires that each property must be assessed to the last owner of record as of April 1^st of each year. Changes to our records for tax billing is done as soon as we are legally able. It is important to note that any pro ration of an annual tax bill between buyer and seller is a private matter and should be settled clearly at closing.

The statutory assessment date in Maine is April 1st. The Assessing Department must retain this ownership information for the fiscal year that follows. If you purchased your property after April 1st, the previous owner's name remains on the tax bill. Every effort is made to forward tax bills to the new owner. However, if you have not received a tax bill by October 1st you should contact Town of Scarborough Tax Collection Department at (207)730-4010.

You may contact the Assessing Department at (207)730-4060 to change your mailing address.

The Assessing Department’s billing address information is used by all Town departments for official notification of zoning changes, appeals and other items of significance to property owners. In addition, since mortgages are regularly bought and sold, this would increase the chance of a bill being sent to the incorrect party, delaying payment and incurring interest charges. If your property taxes are held in escrow, simply send a copy of the bill to the mortgage company when you receive it, retaining a copy for your records.

This is because the town’s fiscal year runs from July 1 through June 30.

Property taxes can be paid at Town of Scarborough 259 U.S. Route 1, RM #211 (Tax Collection Department). View Map

Property taxes can be paid online through the Scarborough Citizen Self Service page.  

If you have questions regarding your property tax bill, please call (207) 730-4010 to speak to the Collections Department.

There are 3 ways to find your Map and Lot number (also known as "Mblu" and "Parcel ID"):

1. Tax Bill. You may search by address or owner name; your map and lot number are labeled "Parcel ID". It is also indicated on the hard copy of your tax bill.
2. Vision Online Database. Once you enter the database, search by either address or property owner's last name. The summary tax record will display the map and lot in the top right-hand corner of the screen, labeled "Mblu". 
3. GIS Parcel Search. Once you enter the parcel viewer tool, search by either address of property owner's last name. The map and lot will display in the orange bar, labeled "Map-Lot". If you click on the result, it will also display in the dialogue box in the map area. 

 Annual property tax bills can increase for a variety of reasons. For example:

• An increase in the tax rate due to an increase in the town budget.
• Any home improvement or renovation could potentially increase the assessed value of your property.
• A data correction to accurately reflect the description of the property could increase the assessed value.
• A revaluation of properties in town to bring them to current market value could increase the assessed value. For more information, please visit our 2014 Revaluation page.

The tax rate is determined by taking the total Tax Levy (combined municipal, school, and county budgets minus all revenues) and dividing it by the total Taxable Valuation. In short, Tax Levy/Taxable Valuation = Tax Rate. Part of finalizing the total taxable valuation entails the Assessing department reviewing properties each year as of April 1st, the state-mandated assessment date, for any changes prior to finalizing assessments. The current year’s assessments and property details are available on our online database. Please note that because assessments are as of April 1, any changes to a property since then (including changes in ownership) will not be reflected online.

Annual property taxes are calculated by taking the mill rate and multiplying it by the assessed value of your property. For example, a home valued at $400,000 would owe $6,388 in property taxes for fiscal year 2023-2024 ($400,000 x 0.01597 = $6,388).

Below is an example for a property assessed at $400,000 with a homestead exemption:

The amount of one's tax bills is determined by the size of the budget, which is established by Town Council and the School Board. The assessor does not determine the budget or collect the taxes. The property owner's proportionate responsibility for that budget is determined by the value of one’s property. 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 appeal.

However, the fact that you have a high tax bill is not, in itself, a valid reason for appeal. The first thing you should do is come into our office or go online and review the information regarding your property to determine if it is cataloged correctly. Equity in assessment can be checked by reviewing other properties in your vicinity to see if they are being assessed using the same standards. The land around you should be assessed as your land is assessed and, if not, there should be a rational explanation as to why it isn’t. For example, if you have a cape-style home in a subdivision where all lots are somewhat the same size, the assessments are generally similar. What might make them different is the size and quality of the home, or the proximity to a view, for example. You can review sales that have occurred in your area. Another way to analyze the situation would be through an appraisal done for the purpose of disputing a tax assessment.

The appeal process should be followed in this order:

1. Review the tax assessment Property Card (a/k/a "Field Card") available in the assessor's office or via our Vision Online Database to assure the accuracy of its data;
2. Check sale prices of similar homes in the area;
3. Provide evidence to the assessor that the property is overvalued;
4. Request a valuation review by the assessor;
5. Make a formal abatement request if not satisfied by the assessor; and
6. Make a formal appeal to the local Board of Assessment Review.

You may first want to look at our "How to Access Your Property Card" guide for more details. Once you have located your card, see our “How to Interpret Your Property Card” user guide to help you understand each section of the card. At first glance, the real estate property assessment record card can be intimidating. There is a wealth of information that can be difficult to read and understand for someone who does not work in real estate; however, this guide was designed to educate those who wish to understand the layout and content of the  property record card.

If you disagree with the assessor’s valuation of your property, you have the right to appeal. According to Maine tax law, your property's assessment is considered reasonable if it falls within 10% of its most probable selling price. The burden to prove the assessment is unreasonable rests with the taxpayer. The first step is an informal review. Your opinion must be supported with facts, so contact the Assessing Department and review the facts on your property record card, the other assessments in your neighborhood and the properties that have recently sold. If in your review you conclude that your assessment is unreasonable, you can apply for an abatement within 185 days of the tax commitment. This is a formal appeal of your assessment. In your application you must provide a credible alternative value and show how you arrived at this value. The Assessor has 60 days to respond to your application. If you do not receive a response in 60 days, you are deemed to be denied. If you are denied, you then have 60 days to appeal the decision to the Board of Assessment Review.  For more information on this subject, please reference Property Tax Bulletin Number 10 from Maine Revenue Services which outlines the Property Tax Abatement and Appeals Procedures (PDF).

The homestead exemption provides a reduction of up to $25,000 in the assessed value of your home for property tax purposes. To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for the twelve months prior to applying and an application must be filed on or before April 1 with the municipality where the property is located. The exemption applies to any residential property that is assessed as real property. For instance, a Manufactured or Mobile home located on a rented lot may qualify for the exemption.

Every homeowner who meets certain conditions is entitled to receive a homestead exemption. Applications must be filed with the Assessing Department on or before April 1st of the year in which the homeowner wishes the exemption to take effect. The conditions to be met are:

• You must be a legal resident of the State of Maine
• You must have owned a homestead property in Maine for at least twelve (12) months
• You must declare that the homestead is your permanent place of residence and is the only property for which an exemption is claimed

Please Note: If you file for an exemption after April 1, the exemption will not be applied until the following fiscal year.

Your current exemptions are indicated on your tax bill. There are several types of property tax exemptions and assistance programs available to qualifying residents. Please check our Tax Relief page for the available exemptions and to see if you qualify.

A permanent resident is an individual who has a true, fixed, and permanent home to which the individual, whenever absent, has the intention of returning. You may have only one permanent residence at a time and, once a permanent residence is established, that residence is presumed to continue until circumstances indicate otherwise. For more information, see 36 M.R.S. § 682.

Homestead exemptions may be submitted to the Assessing Department any time during the year and we will keep it on file and apply it at the appropriate time; however, exemptions must be filed for by April 1 to apply to the current tax year.

The homestead exemption application is available at most municipal assessing offices or you may download the application from our Tax Relief page. The completed application must be submitted to the municipality where you reside. If your home has more than one owner, only one signature is required. Forms filed after April 1 of any year will not apply until the next year’s tax assessment.

Also see Homestead Property Tax Exemption (Title 36, M.R.S.A. Section 681)

No. Once the exemption has been approved, it will remain in effect as long as your ownership and residency status remain unchanged.

No. The homestead exemption is limited to only your primary residence; camps, vacation homes, and second residences do not qualify. If you also qualify for a veteran or blind exemption, the homestead exemption is in addition to those exemptions.

The $25,000 exemption must be adjusted by the local certified ratio. The local certified ratio is generally the percentage difference between the fair market value of your home and the local assessed value. Since your property taxes are based on the local assessed value, the $25,000 statewide exemption must be adjusted to apply to all property in the state equally. For example, if the local certified ratio in Scarborough is 94%, your homestead exemption is computed in the following manner: $25,000 x .94 = $23,500. Your property assessed value would be reduced by $23,500 by the homestead exemption.

If your local assessor determines that you are not entitled to a homestead exemption, the assessor will send you a notice that includes the reasons for denial. You may appeal the denial in writing to the local Board of Assessment Review or to the County Commissioners. Further guidance may be found in Property Tax Bulletin No. 10 and 36 M.R.S. §§ 843 and 844.

As a general rule to qualify for an exemption you must own your home and it must be your principal place of residence. Additional qualifications may apply based on the exemption.

Only a one-time application is required unless the Assessor requests the property owner to file a new application by written notice. A new application is required when a property owner’s homestead residence has changed.

A person may not receive a homestead exemption for more than one residence homestead in the same year. You can only receive a homestead exemption for your main or principal residence.

Exemptions reflect the April 1 owner. If you purchased a home after April 1st the exemption in place was for the previous owner. You must file an exemption application.

Only a residential real property held in a Revocable Living Trust for a beneficiary who occupies the property as their permanent residence qualifies as a homestead. Please Note: If your property has been transferred into an Irrevocable Trust, it is ineligible to receive a homestead exemption.

A Revaluation, or Market Update, is the process of updating all property values in town to reflect their current market value. This maintains reasonable estimates of what each property could sell for, as required by law. The Maine Constitution states that all taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof.

Regularly scheduled revaluations, occurring every few years, ensure that the property tax burden is spread equitably across all taxpayers. It also limits the likelihood of large or unpredictable changes in tax bills when updated values are implemented.

The most recent town-wide revaluation was performed by KRT Appraisal in 2019 and was the first since 2005.  Moving forward, town-wide market update revaluations will be performed more regularly, and will be conducted in-house by the Town of Scarborough Assessing Department. For more information, please visit our 2024 Revaluation page.

The Town of Scarborough Assessing Department will commence its revaluation of all real estate as follows:

• Next Planned Town-Wide Revaluation: April 1, 2024.
• 5 Year Cycle: Future revaluations are planned to occur once every 5th year, unless special circumstances necessitate otherwise. Market update revaluations will be based upon an analysis of all available information, including sales data from the preceding 2 years.  This routine cycle will help to maintain a fairly apportioned property tax burden and provide predictability for taxpayers.

For more information, please visit our 2024 Revaluation page.