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Lower Level | Room 125
259 U.S. Route 1
P.O. Box 360
Scarborough, ME 04070-0360
Phone: (207) 730-4060

Assessing Staff Directory

Past Revaluations

The Town of Scarborough recently conducted its first townwide revaluation since 2005. This revaluation included commercial properties in the first year and residential properties in the second year. The stages of the revaluation involved Data Collection, Market Analysis, Valuations, Field Review, and Informal Hearings.

This project was significantly delayed beyond the state recommendation of at least every 10 years. Moving forward, revaluations will be on a more regular schedule so that shifts in property values are more manageable for property owners.


The State sales ratio for 2018-2019 was 82%. This was well below the state-mandated standard of 100%. The goal of a revaluation is to ensure all properties are assessed similarly so that each property owner’s tax burden is fair. Assessments for residential properties were effective for Fiscal Year 2019-2020.

The Residential Revaluation Recap Workshop Information and Presentation addresses some concerns about the revaluation and the new assessment. The sales analysis for residential properties used valid sales that occurred between 4/1/17 and 4/1/19. These sales can be found here.

You can view the impact of the revaluation on bills and on assessments on our interactive revaluation map.

Adjustments were made to particular parts of town based on segregated sales studies compared to the proposed valuations. Adjustments were made to the Higgins Beach neighborhood and to the Hillcrest Community prior to commitment.

Commercial & Industrial

The sales ratio for commercial properties, prior to the revaluation, was 67%. This meant that the commercial properties had to be addressed immediately in this project. Assessments for commercial properties were effective for Fiscal Year 2018-2019.

A summary of the commercial revaluation can be found here.