STATEWIDE ROLL DIRECTORY • ME (4 COUNTIES)
MAINE PROPERTY TAX ROLLS
CLICK OR HOVER ANY COUNTY ON THE INTERACTIVE MAINE MAP BELOW TO EXPLORE COUNTY TAX RATES, REAPPRAISAL CYCLES & APPEAL DEADLINES
RESIDENTIAL RATIO
100%
Statutory Fraction of Market Value
COMMERCIAL RATIO
100%
Statutory Fraction of Market Value
APPEAL DEADLINE
July 1, 2027
Local Board of Assessment Review (BAR)
UNIFORMITY CITATION
Me. Const. art. IX, § 8 ("All taxes upon real and personal estate... shall be apportioned and assessed equally according to the just value thereof")
36 M.R.S. § 708 (Municipal certified assessment ratios and state valuation standards)
SEAT: CUMBERLAND COUNTY SEAT
CUMBERLAND COUNTY
TAX RATE
1.2%
EFFECTIVE COUNTY TAX RATE
Annual property tax paid as a percentage of full 100% market value, combining Maine's 100% residential assessment ratio with the county millage rate.
Cumberland County: 1.2% effective rate on $310,000 median home.
MEDIAN HOME
$310,000
MEDIAN APPRAISED HOME VALUE
Typical 100% fair market appraisal on the county roll. In Maine, residential property is taxed on 100% of this appraised value (Appraised Value × 100% = Taxable Assessed Value).
Cumberland County median appraisal: $310,000 (100% residential ratio).
PARCELS
18,888
RECORDED COUNTY PARCELS
Total residential, commercial, agricultural, and industrial real estate parcels recorded on the county assessment roll.
Cumberland County (Cumberland County Seat): 18,888 recorded parcels.
REAPPRAISAL
4 Yrs (2028)
REAPPRAISAL CYCLE & DEADLINE
Counties revalue all properties every 4 to 6 years to match market sales. Between reappraisals, assessments generally stay fixed unless appealed or improved.
4 Yrs (2028) • Appeal by July 1, 2027
INSTANT MAINE PARCEL AUDIT
AUDIT YOUR MAINE ASSESSMENT
Enter your residential or commercial street address to cross-reference against official Maine assessment rolls.
SELECTABLE COUNTY SUB-PAGES
FEATURED MAINE COUNTY PROPERTY TAX GUIDES
Cumberland County, ME
County Seat: Cumberland County Seat • FIPS ME354
RECORDED PARCELS
18,888
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
1.2%
NEXT REAPPRAISAL
2028
York County, ME
County Seat: York County Seat • FIPS ME654
RECORDED PARCELS
18,888
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
1.2%
NEXT REAPPRAISAL
2028
Penobscot County, ME
County Seat: Penobscot County Seat • FIPS ME274
RECORDED PARCELS
18,888
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
1.2%
NEXT REAPPRAISAL
2028
Kennebec County, ME
County Seat: Kennebec County Seat • FIPS ME128
RECORDED PARCELS
18,888
MEDIAN VALUE
$310,000
EFFECTIVE TAX RATE
1.2%
NEXT REAPPRAISAL
2028
COMPLETE COUNTY SUB-PAGE DIRECTORY
MAINE COUNTY ASSESSMENT ROLLS (4 COUNTIES)
| COUNTY | COUNTY SEAT | PARCELS | MEDIAN VALUE | REAPPRAISAL CYCLE | EFFECTIVE TAX RATE | ROLL STATUS | ACTION |
|---|---|---|---|---|---|---|---|
| Cumberland | Cumberland County Seat | 18,888 | $310,000 | 4-Yr Cycle (Next: 2028) | 1.2% | DIRECTORY | OPEN GUIDE → |
| York | York County Seat | 18,888 | $310,000 | 4-Yr Cycle (Next: 2028) | 1.2% | DIRECTORY | OPEN GUIDE → |
| Penobscot | Penobscot County Seat | 18,888 | $310,000 | 4-Yr Cycle (Next: 2028) | 1.2% | DIRECTORY | OPEN GUIDE → |
| Kennebec | Kennebec County Seat | 18,888 | $310,000 | 4-Yr Cycle (Next: 2028) | 1.2% | DIRECTORY | OPEN GUIDE → |
STATEWIDE TAXPAYER FAQ
MAINE PROPERTY TAX & EQUALIZATION FAQ
What is the statutory deadline to appeal property taxes in Maine?
The resolved statutory filing deadline for Maine is July 1, 2027. Initial local reviews are filed with the Local Board of Assessment Review (BAR), with administrative escalation to the Maine State Board of Property Tax Review / Superior Court.
How is residential property assessed in Maine?
Under Maine law, residential real property is assessed at 100% of fair market value (and commercial property at 100%). Equal and uniform taxation across properties is protected under Me. Const. art. IX, § 8 ("All taxes upon real and personal estate... shall be apportioned and assessed equally according to the just value thereof").
How does Truth-in-Taxation work during Maine county reappraisals?
Under 36 M.R.S. § 708 (Municipal certified assessment ratios and state valuation standards), when a county completes a reappraisal cycle (Municipal periodic revaluations governed by Maine Revenue Services), the taxing authority must calculate a certified revenue-neutral tax rate so the reappraisal itself does not automatically create an unadvertised windfall tax increase.
EXPLORE NEIGHBORING STATE SUB-PAGES IN THE NORTHEAST HIGH-TAX CORRIDOR & NATIONAL ATLAS: