Tax Assessment Revaluation

A Revaluation is the process of conducting the Data Collection and Market Analysis necessary to equalize the values of all properties within a municipality for the purpose of a fair distribution of the tax burden. The purpose of a Revaluation is not to raise or lower the tax assessments or tax base of a municipality. The main purpose of a Revaluation is to establish fairness and equity among all property owners and all property types.

A Revaluation is done to equalize the values within a municipality to ensure a fair distribution of the tax burden. Property values change over time, but they do not all change at the same rate. Market value may have increased more for some neighborhoods and property types than for others, while others still may have decreased in value. A Revaluation is done to make sure assessed values reflect changes that have occurred in the real estate market. A Revaluation includes measuring and listing all properties to verify existing assessment data.

No, it is to create an equitable distribution of the property taxes, based on market value, required to meet the needs of local schools, government, and the county.

We hope to have this project complete, and ready to implement for April 1, 2026, however, this revaluation is being done "in-house" meaning that it will be current employees doing the majority of the work. Time, weather and other unknowns could cause delays to this end date, but we will keep the public updated. 

The last city-wide revaluation occurred in Calais was in 1996. Sales have taken place where there is a significant difference between the assessed value and the sale price. Much of the difference is attributed to the assessed values being based on older property data. Maine Property Tax Law requires a general valuation to take place at least once every 10 years. The law also requires corrective action be taken if the minimum assessment ratio standard of 70% is not met. Calais has been doing "blanket" adjustments to stay at 100% but this is not fair and equitable. 

The purpose of the inspection visit is to verify the current property data on file with the Assessor's Office. This includes exterior measurements of all buildings (main structure and outbuildings) and interior information such as building quality, condition, bedroom and bathroom counts and construction materials used. How many dwelling units are on the property. Has the attic or basement been finished. Have there been any recent renovations. Are there items that need to be replaced? What type of flooring is in the home. What types of heating/cooling equipment are in the home. In the end, the overall quality and condition will be estimated based on this objective data. 

The property lister will do exterior measurments. If the tenant is uncomfortable letting the property lister inside, the property lister will inform them that a letter will go out to the owner requesting for an interior inspection appointment. At that point, the owner can arrange for an inspection around the tenant's schedule.

This is the taxpayers choice to either let the property lister inspect your property or not. If you choose to not allow the inspection to take place, the Assessor will use any permitting that has been done with the City of Calais and make an educated estimated. 

There are two very good methods of determining this. First, compare your property to similar, nearby properties that sold in the previous year. Your value should be in line with these sale prices. Second, if no recent sales are available, compare your assessment to other similar properties in your area using the data available in the Assessor’s Office or on the City website. Your value should be in line with these similar properties. Remember, very few properties are exactly alike. Your value should be comparable, but it seldom will be exactly the same as what seems to be a similar property.

Although a Revaluation may result in an adjustment to nearly each individual assessment; it does not mean that property taxes will increase. Please remember, assessments are only the base that is used to determine the individual tax impact on each and every taxable property. Key point - The overall budget, and the tax levy, for the city is not related to the revaluation. The tax levy is the amount of property taxes needed to fund municipal, school and county approved budgets.

In the State of Maine, property tax rates are typically denominated in millage rates. A mill represents the tax per thousand dollars of assessed value. For instance, if a home has an assessed value of $200,000 and a mill rate of 20 (which translates to $20 of tax per $1,000 of assessed value), the annual property tax would amount to $4,000.

Date of Valuation -- City of Calais’s Historic Mill Rates

04/01/2019         $25.30

04/01/2020         $25.30

04/01/2021         $21.60

04/01/2022         $19.00

04/01/2023         $17.00

04/01/2024        $15.00

A notice stating the proposed assessed value will be mailed to each property owner. The goal is for this phase to be completed by June of 2026. Please check this for any errors. The mill rate (the rate used to calculate property taxes due) is determined after the municipal, county, and school budgets and property values are finalized. The Assessor typically delivers the list of new values and taxes due to the Tax Collector during the month of July and tax bills go out by the middle of August; it is at that time that we can tell you what your tax bill will be.

Approximatley a week before we begin working on a specfic street, we will update the City's Website and City's Facebook Page. Property Listers will show up unannounced shortly after the postcard is mailed and ring the bell or knock on the door. If someone is home, they will explain who they are, with their City of Calais badge visible, and ask for an interior and exterior inspection.

If no one is home, they will assume it is ok to measure the outside of the building and proceed to do so. The property lister will leave a door-hanger at the property requesting the property owner call to set up an appointment for an interior inspection.

If you believe the assessment on your property is in excess of its Fair Market value, you are afforded the opportunity to appeal. You should first notify the Assessor's office to set up an informal hearing. When questioning the assessment value, ask yourself three questions:

1. Is my property data correct? (living area, bedrooms, baths, lot size, etc.)
2. Is my value in line with others on the street?
3. Is my value in line with recent sale prices in my neighborhood or comparable areas?

If you believe the new assessed value does not represent fair market value of your property, you will be afforded an opportunity to have your concerns addressed through informal hearings, as well as more formal processes. Details regarding the appeal process will be published in the coming months to ensure taxpayers are fully aware of their rights and options.

Towards the end of the Revaluation Project, every property owner will receive a notice of their proposed valuation based on the analysis performed. When a property owner has a question or concern about the proposed valuation, they are asked to schedule a date and time to discuss the valuation process and get answers to any questions they may have. An informal hearing is not a forum to discuss taxes; it is strictly meant to answer questions on the property valuations.

Property owners are asked to come prepared with questions and should have already compared their property to other similar sale properties in their neighborhood. Once the hearing is finished, a determination will be made on the need for further review and if changes are warranted.

If you still feel your assessment is wrong after meeting or speaking with the Assessor, you should file a formal appeal in accordance with Maine State Statute, Title 36, §843: Appeals.

Yes. You should pay your taxes under protest for two major reasons:

1. To avoid interest being added and avoid any court costs including attorney's fees, if your non-payment is referred for collection.
2. So you will not lose your right of appeal for nonpayment as required by law.

Yes, tax relief programs that are available: Veteran's Exemption, Homestead Exemption, Blind Exemption, Property Tax Fairness Credit, Property Tax Deferral Program, Tree Growth Tax Program, Farm and Open Space Tax Program. For businesses: Maine Business Equipment Tax Reimbursement Program (BETR) and the Business Equipment Tax Exemption Program (BETE). Information on these programs is available on the Property Tax page.