Assessing

As properties sell, we get new deeds then copies of transfer tax forms with the sale price listed. These are entered into our assessing program “TRIO”.  Once all sales through April 1st are received and entered, we can begin our “Sales Studies”. This tells us what neighborhoods are selling above or below our assessed values. Because the state law requires our assessments be at or near 100% we must raise or lower the neighborhood factors to accomplish this. All assessments are based on April 1 data.

Land value is based on acreage and waterfrontage.  Buildings are basically assessed by square foot and quality of construction. Extra bathrooms, fireplaces, etc. add to this value.

The total budget (school, county, municipal) is divided by the total town assessment to determine a mil rate. The assessor's agent has no control over the mil rate. The valuation is the assessor’s job; the budget is the Board's job. The “special assessments” such as tree growth, farmland and open space” are all added into the final valuation figures.

Residential owners must apply for the Homestead exemption each time they move. You qualify for this by living in and owning your main residence for one year on or before April 1st.  This exemption takes $25,000 off the assessed value of your property before taxes are calculated. A Veteran’s exemption ($6,000 value off the assessed value) if you have reached the age of 62 and served in the military during one of the federally recognized war periods.  You need fill out a form and provide your DD214.  Veterans who are not 62 but are 100% disabled from military service may also receive this exemption and must supply us with a letter showing a type 2 or type 3 disability. All these forms must be received by the assessor on or before April 1st of the current year in order to receive the exemption. Other exemption may be available. Contact our Assessor’s Agent for details.

Our last revaluation was completed in 1998.  We are working with the Assessor’s Agent to update our assessing records and tax maps to convert files to a standardized system consistent with other communities.

The town has no control over school or county budgets.  This is mostly a question for the RSU54 board.  There is a statement on each tax bill that states the amount of your tax appropriated to town, school, and county. In 2020, the school budget is 48% of the total assessment; the County is 14%. Fire Protection is 10% of the Municipal budget.

Tax maps show us the approximate boundary lines of properties.  They do not take the place of a survey.  The tax map info is used only for assessing purposes.

Public Education, County services, Summer & Winter road maintenance, buildings maintenance, utilities, supplies, equipment, fire, ambulance protection, street lights, transfer station, salaries & wages, insurances, cemetery maintenance, library, general assistance and elections. Future budgeting should include Capital Improvements and legal services.

Tax payers should ask to see a copy of their property card.  If a tax payer has a question regarding their property, they should schedule an appointment to meet with the assessor's agent.  If the tax payer desires changes, the assessor's agent may want to perform a property inspection to verify card information.  If the tax payer wishes to challenge an assessment, they should first meet with the assessor's agent.  If they are not satisfied with the assessor’s decision, they can submit a written application for abatement which will be brought before the Select board for review.