The Town Assessor is charged by State law with discovering, describing, and
valuing property, as well as the ownership of that property, for the purpose
of taxation. To raise the funds for the budget approved by the Town Council,
the Assessor prepares a list of these properties annually and commits the
assessments to the Town Tax Collector for collection. The records compiled
by the Assessor are made available for public inspection at the Town Hall.
The Assessing Office then reports to the State Department of Revenue Services
regarding its activities for the year.
General Office Information
| Office Hours: |
7:30-5:00 Monday
7:30-4:00 Tuesday-Friday |
| Telephone: |
207-799-1619 |
| Fax: |
207-799-5598 |
| Mailing address: |
P.O. Box 6260
Cape Elizabeth, Maine 04107 |
| Street address: |
320 Ocean House Road
Cape Elizabeth, Maine 04107 |
| Email: |
matthew.sturgis@capeelizabeth.org |
| Town Assessor: |
Matthew Sturgis, CMA |
| Office Manager: |
Aniko Varadi |
| Staff Members: |
Lois
M. Morrill
Janet Moran
|
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General Tax Information
|
Fiscal Year 2009
|
| Tax rate: |
$17.44 per thousand dollars of valuation
for fiscal year 2008-2009 |
| Due dates: |
October 2, 2008 and April 2, 2008 |
| Interest rate: |
11% |
| Fiscal year: |
July 1 to June 30 |
| Assessment date: |
April 1 |
| Commitment date: |
August 18, 2008 |
| Assessment ratio: |
74% |
| Homestead Exemption |
$9,600 |
| Veterans Exemption |
$4,400 |
| Deadline to apply for abatement |
February 18, 2009 |
| Public counter: |
The Assessor's office is located on
the second floor of the town hall. The office maintains a public counter
at which assessment information is available, including tax maps, valuation
listings according to name and according to map/lot, sales lists, property
cards, and real estate transfer tax forms. These may be examined during regular
office hours and copies are available for a reasonable fee. |
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Frequently Asked Questions
Who appoints the Town Tax Assessor?
How is the Assessor credentialed?
What guidelines must the Assessor follow?
How is the tax rate established?
How is my tax bill figured?
What creates market value?
When are taxes due?
What causes property values to change?
Why does the Assessor need to visit my property?
If the Assessor asks to view the interior of my home, must
I let him in?
Can I get a veteran's exemption?
What if I think my taxes are too high?
May the town grant real estate tax exemptions or tax reductions
to selected properties for purposes it deems useful?
Who appoints the Town Tax Assessor?
The Town Assessor is appointed by the Town Council.
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How is the Assessor credentialed?
The Cape Elizabeth Town Assessor is a Certified Maine Assessor (a
certification granted by the State Department of Revenue Services), a member
of the Maine Association of Assessing Officers, and the International Association
of Assessing Officers.
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What guidelines must the Assessor follow?
Property tax administration is guided by the State Constitution,
Title 36 of the Maine Statutes, and a body of case law that interprets these
Statutes. Assessment practice is NOT guided by local ordinance. The Assessor
is charged with establishing a list of all properties in town and estimating
their market value.
For more information on State property
tax law, visit
http://janus.state.me.us/revenue/
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How is the tax rate established?
The Town Council and School Board approve annual budgets to pay for
services in the coming year. The tax rate is calculated by dividing the amount
needed to be raised (the budget, net of other revenues) by the town's total
assessed property value.
For example:$13,000,000 to be raised/$700,000,000 total value of all taxable
properties in town = $.017 tax rate. Thus each dollar
value of property would be assessed $.017; or, as more commonly expressed,
property would be assessed at $17.00 per thousand. (These numbers are for
the purpose of an example only).
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How is my tax bill figured?
Each property owner's responsibility
for their part of the town's annual budget is assigned to them according
to the value of their property. This "share" is calculated by multiplying
their individual property's valuation by the tax rate. For example, if the
value of your property is $150,000, this number is multiplied by the tax
rate (.017) to determine a tax bill of $2,550.
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What creates market value?
The citizens establish market value through their ongoing transactions
of buying and selling property. It is the duty of the assessor to study these
sales transactions and appraise properties accordingly.
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When are taxes due?
The due dates are set each year, usually in the first weeks of October
and April. Each property owner pays half his or her bill by each of these
dates.
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What causes property values to change?
The most frequent cause of value change is a change in the general
real estate market. As demand for property goes up, prices tend to go up.
As demand decreases, so do prices.
An individual property can also change in value due to changes to the property
itself. If something is added, such as a garage, bedroom, or pool, the value
increases. On the other hand, fire, demolition, or depreciation from poor
maintenance can decrease value.
Sometimes external economic forces can also change value. For example, if
a major employer leaves town it tends to depress the local economy and thus
property values. In another case, homes that have always been on a dirt road
will increase in value if the road is improved and paved, creating better
access. Times of general inflation also drive up property values.
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Why does the Assessor need to visit my property?
The Assessor visits properties to assure the accuracy of the data
on the property record cards, which are used to formulate each assessment.
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If the Assessor asks to view the interior of my home, must I let him
in?
No. You may either decline or ask to set up an appointment for another
time that is convenient to you.
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Can I get a veteran's exemption?
Property owners may be eligible for a reduction in the valuation
of their property if they:
-
Own a residence in Cape Elizabeth on April 1 of the tax year in question
-
Are a veteran who is not dishonorably discharged
-
Served during a recognized war period in the U.S. Armed Forces
-
Are over 62 or are an unremarried widow of a qualifying veteran
If the veteran is under 62 but is 100% disabled due to a service-connected
disability, he/she might likewise qualify. In any case, the veteran must
fill out a form and provide proof of service and discharge, such as a copy
of their DD214 form.
For veterans who served during World War II or later, the exemption is up
to the just value of $6000. For veterans serving prior, the exemption is
up to the just value of $7000. Paraplegic veterans may receive an exemption
of up to the just value of $47,500 for a specially-adapted housing unit.
Applications for these exemptions are available in the Assessor's Office
and on our Web site.
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What if I think my taxes are too high?
The amount of one's tax bills is determined by the size of the budget,
which is established by the Council and the School Board. The Assessor does
not determine the budget or collect the taxes.
On the other hand, the property owner's
proportionate responsibility for that budget is determined by one's
property valuation. If the owner believes that the current value placed on
their property is inaccurate, unfair, or overvalued relative to the current
real estate market, they may take the following steps, in order:
-
Review the property record card (available in the Assessor's office) to assure
the accuracy of its data
-
Check sale prices of similar homes in the area
-
Provide evidence to the Assessor that the property
is overvalued
-
Request a valuation review by the Assessor
-
Make a formal abatement request if not satisfied by the Assessor
-
Make a formal appeal to the local Board of Assessment Review.
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May the town grant real estate tax exemptions or tax reductions to selected
properties for purposes it deems useful?
No. In Article 9 section 9 of the State constitution we find that "the
legislature shall never, in any manner, suspend or surrender the power of
taxation". This has been widely interpreted by the courts as meaning that
only the legislature can add or remove rules for real estate taxation. Having
said this, the State does provide a few vehicles for reducing one's taxes,
for example the Tree Growth program or the Farm and Open Space program. Also,
the town could purchase the property in question and thus make it exempt
from taxation (this does have the effect of raising everyone else's taxes
by removing the property from the tax roll.)
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Personal Property
(Title 36, M.R.S.A. Sections 601-612)
The value of personal property of businesses - furniture, fixtures, machinery
and equipment- that are pertinent to the conduct of that business are subject
to valuation and taxation. The Town Assessor assesses these properties based
on their ownership, condition, and location as of April 1.
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Exemptions
(Title 36, M.R.S.A. Sections 651-678)
There are several classes of exempt property (property upon which real estate
taxes need not be paid) such as government-owned property. In addition, several
other personal exemptions exist:
Click here for infomation on how assessment
ratios effect exemption amounts
Homestead Exemption -- The 1998 Maine Legislature enacted a new law
giving homeowners property tax relief beginning in the spring of 1998. The
122nd Maine Legislature in 2004 revised the Homestead Exemption law. This
law grants up to a $13,000 exemption from the assessed value of primary
residences (Homesteads) in Maine. If you have owned a home in Maine for 12
months prior to April first, you may apply for this program.
Forms are available on this site and at the Tax
Assessor's office.
Veteran's Exemption - (Title 36, M.R.S.A. Section 653) A property
owner may be eligible for a reduction in the valuation of their property
if they:
-
Own a residence in Cape Elizabeth on April 1 of the tax year in question
-
Are a veteran who is not dishonorably discharged
-
Served during a recognized war period in the U.S. Armed Forces
-
Are over 62 or are an unremarried widow of a qualifying veteran
If the veteran is under 62 but is 100% disabled due to a service-connected
disability, he/she might likewise qualify. In any case the veteran must fill
out a form and provide proof of service and discharge, such as a copy of
their DD214 form.
For veterans who served during World War II or later, the exemption is up
to the just value of $4100. For veterans serving prior, the exemption is
up to the just value of $7000. Paraplegic veterans may receive an exemption
of up to the just value of $47500 for a specially-adapted housing unit.
Applications for these exemptions are available in the Assessor's Office,
and on our Web site.
Blind Exemption - (Title 36, M.R.S.A. Section 654) The residential
real estate of residents who are legally blind as determined by the Department
of Education Division for the Blind and Visually Impaired may be exempt up
to the just value of $4000.
Applications for this exemption are available in the Assessor's Office.
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Tree Growth
(Title 36, M.R.S.A. Sections 571-584A PL 1995, c. 236 amd.)
As a matter of public policy, the State of Maine has set up a Tree
Growth category of property which values land according to rates established
by the State rather than market value. A property owner who wishes to maintain
land for the planting, culture, and continuous harvesting of trees may apply
for a Tree Growth classification. The owner should be intent on actual long-term
tree cultivation as any change in use triggers a hefty penalty tax.
To apply, a landowner should
-
have at least 10 acres in forest production
-
have a forest management and harvest plan
-
fill out an application to be filed with the Assessor's Office
-
file by April 1 in the year for which the classification is requested
For more information and an application, visit the Assessor's Office
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Farm and Open Space
(Title 36, M.R.S.A. Sections 1101-1121 as amended by PL 195, c.603)
Farm land under this statute means land registered for long-term use
in agricultural production.
Valuation -- The assessor establishes the 100% valuation per acre on a current
use basis, i.e. reflecting their value as agricultural land, not as developable
land.
Requirements -- At least one of the applicant's tracts must be 5 contiguous
acres which produces a gross income of at least $2000 per year in one of
the two or three of the five calendar year preceding the date of application.
By April 1 of each fifth year, the owner must file an income report of the
gross agricultural income derived from the subject property.
Withdrawal -- Should the owner change the use of part or all of the property,
a substantial penalty is assessed.
Open space land under this statute means registered land, the preservation
or restriction of the use of which provides a defined public benefit
Valuation -- Either market value of open space land or an alternative
percentage-based method is used. In the percentage method, a reduction from
market value is granted for each restriction placed on the subject property:
-
Ordinary open space land -20%
-
Permanently protected -30%
-
Forever wild -20%
-
Public access -25%
In no case can the land be valued at less than the prevailing tree growth
valuation.
Requirements -- A public benefit must be obtained in one or more of the following
areas:
-
Conserving scenic resources
-
Enhancing public recreation opportunities
-
Promoting game management
-
Preserving wildlife or wildlife habitat
Withdrawal - Should the owner change the use of part or all of the property,
a substantial penalty is assessed.
It should be noted that Tree Growth and Open Space land can have the effect
of increasing the value of abutting property. If interested in either of
these classifications, the property owner should contact the Assessor's Office
for an application and explanatory bulletin.
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Abatements
(Title 36, M.R.S.A. Sections 841-850)
Abatements are reductions in one's property tax bill. They are granted when
the Assessor discovers an error in assessment or if the owner points such
an error out. If the owner believes that the current value placed on their
property is inaccurate, unfair, or overvalued relative to the current real
estate market, they may take the following steps, in order:
-
Review the property record card (available in the Assessor's office) to assure
the accuracy of its data
-
Check sale prices of similar homes
-
Provide evidence to the Assessor that the property
is overvalued
-
Request a valuation review by the Assessor
-
Make a formal abatement request if not satisfied by the Assessor
-
Make a formal appeal to the local Board of Assessment Review.
The property owner has 185 days from the commitment date (which is usually
around the first of August) to file a formal abatement request. The Assessor
may go back one year in granting an abatement. The Council may go back three
years, but only to correct an illegality, error, irregularity in assessment.
They may not grant an abatement to correct an error in valuation of property.
In making a formal abatement appeal the assessment is presumed valid and
the burden is on the taxpayer to show that it is manifestly wrong in relation
to just value. CMP v Town of Moscow, 649 A.2d 320 (ME.1994)
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