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.


Personal Property Letter

Personal Property Form

Maine Business Equipment Tax Exemption (BETE) Program

BETE Application

Depreciation 2015-2016