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Assessors

Assessors
  • Christiane B. Hallowell
  • M. Scott Higgins
  • Melissa Lattimer
Assessors' Agent
For assessing information please contact Tammy Brown at 207-867-4433.

The Assessor comes under the direction and certification of the State Tax Assessor, Maine Revenue Services.  The Assessor is responsible for making sure that the overall property tax burden is distributed fairly and equitably in accordance with market value.

The Assessor establishes all assessments, property owner status, sales data, applicable property tax exemptions and parcel maps on an annual basis and is based on the status as of April 1st.

Personal Property is subject to taxation. Each year, the Town of North Haven’s Assessing Office sends a section 706-A request to each business which must be returned by May 1st. The section 706-A  form is a formal request to provide the assessors, a true and perfect list of all assets owned and used by business owners, this information is reviewed and assessed fairly for property tax purposes. 

The Assessor’s office is open Monday through Friday 8:00 a.m. – 12:00 p.m. We are happy to assist you with assessment record, tax map parcel information and to answer any questions regarding the property tax administration you may have.

Guide to Property Tax

2023 Real Estate Information

  • Calendar Year 2023
  • Interest Rate is 8%
  • Town Mil Rate is $14.50 per $1,000 of taxable valuation
  • Certified Ratio is 86%
  • Appeals Deadline February 1, 2024

General Information about Taxes in North Haven

Taxes are due annually on September 30th

Tax Bills are assessed to the owner of record as of April 1st each year. Tax Bills are mailed to the taxpayer at the address they registered with the Assessors Office. For taxpayers that have taxes in escrow, it is their responsibility to forward this information to their mortgage company. Taxpayers are encouraged to keep a copy of their tax bill for their records.

Interest accrues immediately after the due date of September 30th, please call the Town Office for the most recent balance information after the due date.

You can pay your bill in one of the following ways:

  • In person, interest accrues following the due date so please call-in advance to check the total amount due.
  • Mail in your payment, please be sure to add your account number to your check so the appropriate account gets credited properly.
  • Credit Card, there is a 2.5% surcharge to use this feature.

 Assessing Frequently Asked Questions

How are properties assessed? Assessors determine the taxation value of properties by using the three approaches to value:

  • Sales Comparison approach: This method estimates the market value of a property by comparing your property to similar properties that have been sold. The sale price of the comparable properties is then adjusted to your property for any difference in site and improvement characteristics.
  • Cost Approach: This method determines the value of a property by using a formula: Land + Replacement Cost of Improvements New – Depreciation = Value.
  • Income Approach: With this method of assessment, the appraiser analyzes the income stream of a property to determine market value. This method is only used to determine the value of commercial properties.
Why does my assessed value change from one year to the next if nothing has changed on the property?
The Assessor may increase or decrease the assessed value of a property from one year to the next, if the assessor finds that the previous assessment was incorrect or inequitable to similar properties. However, typically the assessment will change due to new construction, updates, changes in use or overall market adjustments.

How is the tax rate calculated? 
The Select Board in conjunction with the Budget Committee determines the annual amount of revenue required to be raised by  property taxes to fund all municipal services, including school and county appropriations. That amount is then reduced by the expected revenue received from outside entities such as State Revenue Sharing, Motor Vehicle Excise Tax, Permit Fees, ect. The net amount is then divided by the total taxable assessed valuation to arrive at the tax rate or mil rate. The mil rate is the dollars and cents per $1,000 of assessed value that you pay in taxes.

What financial period does the bill cover?
The tax bill covers the period from January 1st to December 31st. The tax bill reflects the valuation which is determined as of April 1st of each year.

I received a tax bill in the mail, but I sold my property on June 1st. Why did it come to me?
From time-to-time confusion exists as to who should receive a property tax bill. State of Maine Law clearly states that each property must be assessed to the last known owner of record as of April 1st of each year.

If you owned your home on April 1, sold it on April 2nd and tax bills were mailed in September, the tax bill will be in your name as owner of record. It is the responsibility of the buyer and seller to prorate at the time of closing and agree between themselves as to how they want to pay the bill.

If the current taxes are not paid, the Tax Collector must file a lien in the old owner's (seller's) name because they were the owner of record as of April 1st. Our Tax Collector will make every effort possible to notify both parties as to any past due taxes prior to the formal lien process. The new owner's liability starts April 1st in the next year.

Are there any Tax Relief Programs?
Yes, please refer to the Tax Relief Section of Maine Revenue Services website:  https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs

How do I review/appeal my assessment?
The Assessors Office encourages all taxpayers to first review their own record and request an informal review from the Assessor prior to filing their formal abatement application.

A taxpayer has the right to appeal to the Assessors within 185 days from the commitment date. The appeal must be written application and must include documentation supporting their claim.

Please refer to Bulletin 10 for guidance on Property Tax Abatement and Appeals: https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/bull10.pdf

Abatement Application:  https://www.maine.gov/revenue/sites/maine.gov.revenue/files/inline-files/abatementapp.pdf

 

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Tax Commitment Books22 documents

20234 documents

  • 2023 Real Estate Tax Commitment Book.pdf
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  • 2023 Town of North Haven Personal Property Commitment List.pdf
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  • 2023 Town of North Haven Exempt Properties.pdf
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    2023 Town of North Haven Exempt Properties
  • 2023 Stabilization Report.pdf
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20223 documents

  • 2022 Town of North Haven Commitment List
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  • 2022 Town of North Haven Personal Property Commitment List
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  • Town of North Haven Exempt Properties
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20213 documents

  • 2021 Town of North Haven Commitment List
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  • 2021 Town of North Haven Personal Property Commitment List
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  • 2021 Town of North Haven Exempt Properties
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20203 documents

  • 2020 Town of North Haven Commitment Book
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  • 2020 Town of North Haven Personal Property Commitment List
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  • 2020 Town of North Haven Exempt Properties
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20193 documents

  • 2019 Town of North Haven Commitment List
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  • 2019 Town of North Haven Personal Property Commitment List
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  • 2019 Town of North Haven Exempt Properties
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20183 documents

  • 2018 Town of North Haven Commitment List
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  • 2018 Town of North Haven Personal Property Commitment List
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  • 2018 Town of North Haven Exempt Properties
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20173 documents

  • 2017 Town of North Haven Commitment List
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  • 2017 Town of North Haven Personal Property Commitment List
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  • 2017 Town of North Haven Exempt Properties
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Real Estate and Personal Property Tax Bills2 documents

20232 documents

  • 2023 Real Estate Bills By Name.pdf
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  • 2023 Personal Property Bills By Name.pdf
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Tax Maps33 documents

  • North Haven Tax Map Index
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  • North Haven Tax Map 01
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Tax Exemption Programs10 documents

  • Homestead Exemption
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    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 $25,000.
  • Veterans Exemption
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    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 $6,000.
  • Paraplegic Veteran
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    A veteran who received a federal grant for a specially adapted housing unit may receive $50,000.
  • Blind Exemption
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    An individual who is determined to be legally blind receives $4,000.
  • Renewable Energy Investment Exemption
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    This program exempts renewable energy equipment, such as solar panels, from property tax beginning April 1, 2020. Taxpayers must apply for the credit by April 1 of the first year the exemption is requested.
  • Business Equipment Tax Exemption - 36 M.R.S. ยงยง 691 - 700-B.
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    The BETE program is a 100% property tax exemption program for eligible property that would have been first subject to tax in Maine on or after 4/1/08. BETE does not replace the Business Equipment Tax Reimbursement program (see below). The BETR program remains in place for qualified property placed in service after April 1, 1995 and on or before April 1, 2007 and for retail property placed in service after April 1, 1995.
  • Business Equipment Tax Reimbursement ("BETR") Program
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  • Business Equipment Tax Reimbursement ("BETR") Program
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    The BETR program is designed to encourage capital investment in Maine. The program reimburses taxpayers for local property taxes paid on most qualified business property. To qualify, qualified business property must have been first placed in service in Maine after April 1, 1995.
  • Property Tax Fairness Credit
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    Eligible Maine taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return whether they owe Maine income tax or not. If the credit exceeds the amount of your individual income tax due for the tax year, the excess amount of credit will be refunded to you.  Who is eligible for the Property Tax Fairness Credit?  Homeowners or renters who meet all of the following requirements:  Were Maine residents during any part of the tax year; Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence; Paid property tax* or rent on the primary residence in Maine during the tax year; Meet certain income and property tax and/or rent paid limitations during the tax year; and Are not married filing separately.
  • Property Tax Stabilization Program
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    Property Tax Stabilization for Senior Citizens, also known as the Property Tax Stabilization Program (the "Program"), is a State program that allows certain senior-citizen residents to stabilize, or freeze, the property taxes on their homestead.  As long as you qualify and file a timely application each year, the tax billed to you for your homestead will be frozen at the amount you were billed in the prior tax year. Eligible residents who move may transfer the fixed tax amount to a new homestead, even if that new homestead is in a different Maine municipality.  Stabilization Application - The filing deadline for stabilization was December 1, 2022.  Next year's application will be in August, 2023.

Property Tax Relief Programs3 documents

  • Current Land Use Programs (Open Space, Tree Growth, Farmland and Working Waterfront)
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    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.  All four programs are available to property owners through an application process with the local municipality. Applications must be filed on or before April 1 of the year the reduced valuation is first requested.  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.
  • Property Tax Fairness Credit
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    Eligible Maine taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return whether they owe Maine income tax or not. If the credit exceeds the amount of your individual income tax due for the tax year, the excess amount of credit will be refunded to you.  Who is eligible for the Property Tax Fairness Credit?  Homeowners or renters who meet all of the following requirements:  Were Maine residents during any part of the tax year; Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence; Paid property tax* or rent on the primary residence in Maine during the tax year; Meet certain income and property tax and/or rent paid limitations during the tax year; and Are not married filing separately.
  • LD 209 "Property Tax Stabilization for Senior Citizens" Repealed by State Legislature
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Informational Links3 documents

  • Maine Municipal Association
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  • Maine Revenue Services - Property Tax Division
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  • Maine Forest Service
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