Assessing

The Town of Mercer has hired an Assessor’s Agent, RJD Appraisals of Pittsfield to assist the Board of Assessor’s with the duties of the assessing office. Contact information not yet available.  In the interim, just contact the town office with any questions you may have.

Assessors Notices

If you make any changes to your Buildings since April 2, 2022 thru April 1, 2023, take the time to fill out the Notification to Assessors (found below) and submit to the Town Office so you can be billed accordingly in 2023.

New for 2023, Property Tax Stabilization Program.  What is it?  It is a state program that allows certain senior-citizen residents to stabilize, or freeze, the property taxes on their homestead.

Who qualifies?  To be eligible, an individual must meet all of the following as of April 1: 1) at least 65 years old, 2)a permanent resident of Maine, 3) have owned a Maine homestead for at least 10 years, and 4) be eligible for a homestead exemption on the property they are placing in the program.

Deadline to apply is December 1, 2022 for the 2023 Tax Year.

See application form below under downloadable forms.

Downloadable Forms
Application for Maine Homestead Property Tax Exemption
Application for Maine Veteran Property Tax Exemption
Application for Blind Persons Exemption from Local Property Taxes
Notification to the Assessors

Title 36 Section 706(A)

Property Tax Stabilization for Senior Citizens

 

EVER CONSIDERED THE PROPERTY TAX PROCESS?

(Commonly asked questions and answers)

Our tax year is January 1 to December 31.  Please consult your tax bill for due date. When a payment is 8 – 12 months past due, a lien is filed at the Somerset County Registry of Deeds.  Lien fees and certified mail fees are then added to the amount due.  It will foreclose 18 months after the lien date.

What steps/process do we follow to prepare property taxes: i.e., sequence in this process? Expand

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.

What is the basic formula used to determine property assessments?  What factors make up this formula; i.e., square footage, acreage, etc.? Expand

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.

How do we determine the mil rate? Expand

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.

What are exemptions?  How many are there?  How do these affect the amount of tax on a property?  What must a taxpayer do to apply/qualify for these exemptions? Expand

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 and a birth certificate.  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.

How often are revaluation assessments done & where (i.e. throughout community, in sections of tax map, by zone/land use category)? Expand

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.

How does the school district budget influence property taxes?  Explain state requirements.  Offsets?  Matching paybacks?  How is percent back to community determined by the state?  How did this affect Mercer’s taxes/tax base? Valuations? Expand

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.

What does the town tax map tell us? Expand

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.

What do my taxes go to pay for/provide for me? Expand

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.

How does a taxpayer get answers to questions on your tax bill? Expand

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.

Year Commitments

Real Estate Commitment Books are available below:

Alphabetical Order- Listed by Last name
Map & Lot Order – Listed by Map Order 0, 1, 10, 11, 12, 13, 14, 15, 2, 3, 4, 5, 6, 7, 8, 9 2022 Tax Commitment Expand

2022 RE Commitment Book

2022 Commitment Book by Map and Lot

2022 PP Commitment Book

2021 Year Commitment Expand

2021 RE Commitment Book by Name

2021 RE Commitment Book by Map Lot

2021 Mil Rate is $17.60 per $1,000 of value

2020 Year Commitment Expand 2020 RE Commitment Book Alpha Order
2020 RE Commitment Book by Map and Lot
2020 Mil Rate 17.60 2019 Year Commitment Expand 2019 RE Commitment Book Alpha Order
2019 RE Commitment Book Map/Lot Order
2019 Mil Rate 17.30 2018 Year Commitment Expand 2018 RE Commitment Book Alpha Order
2018 RE Commitment Book Map/Lot Order
2018 Mil Rate 16.40 2017 Year Commitment Expand 2017 RE Commitment Book Alpha Order
2017 RE Commitment Book Map/Lot Order
2017 Mil Rate 15.99
Mercer Tax Maps
Map Index
Mercer Tax Map 1
Mercer Tax Map 2
Mercer Tax Map 3
Mercer Tax Map 4
Mercer Tax Map 5
Mercer Tax Map 6
Mercer Tax Map 7
Mercer Tax Map 8
Mercer Tax Map 9
Mercer Tax Map 10
Mercer Tax Map 11
Mercer Tax Map 12
Mercer Tax Map 13
Mercer Tax Map 14
Mercer Tax Map 15