Frequently Asked Questions

Yes, Waterville Creates has a great list of arts and entertainment events happening in the city. Our website also maintains a more general calendar of events.

The City offers a lot of recreational trails, playgrounds, boat landings, fields, etc. The Quarry Road Recreation Area is a 4-season recreation facility for walking, climbing, canoeing, biking, snowshoeing, skiing, snow tubing, etc. We also have downtown walking trails and historic (self-guided) walking tours. In addition, there are seasonal festivals and events as well as an ice skating rink at the Alfond Youth Center and Boys and Girls Club.

We have a teen center in the City’s south end, which is very close to where a skate park is located. The Waterville Public Library offers daily youth and teen activities and even has a separate “teen room.” The Alfond Youth Center and Boys and Girls Club provide a wide variety of children’s events, services, and activities. The Parks and Recreation facilities, including the Quarry Road Recreation Area and Alfond Municipal Pool, provide lots of outdoor activity opportunities. We also have movie theaters, arts, and shopping/dining opportunities. Inland Hospital’s 5-2-1-0 Let’s Go program provides free family events and activities monthly. There are also several playgrounds in Waterville for younger children. In addition to other children’s programming and activities, each year, Waterville Parks and Recreation also provides a free Easter egg hunt at the Head of Falls.

Yes, for blockbuster hits, we have Flagship Cinemas. For independent films, we have the Railroad Square Cinema. The Waterville Opera House also has HD movie events in addition to plays, comedy shows, and concerts. Waterville is also home to the Maine International Film Festival which runs for 10 days every July.

There is a seasonal outdoor ice skating rink at the Alfond Youth Center and Boys and Girls Club. There is an indoor rink (Alfond Rink) at Colby College that is available with a reservation.

While the carnival had not been in Waterville in some years, it made a comeback in 2015. We expect that to continue. We also have art fairs, the Maine International Film Festival, The Taste of Waterville, a family Harvest Festival, a Winter Carnival, etc.

Yes, we have the Pine Ridge Golf Course and the Waterville Country Club, which is actually located just over the Waterville line in Oakland, Maine.

Yes, the Alfond Municipal Pool is an extremely popular outdoor water park located on North Street in Waterville. The pool complex features a 6-lane, 25-meter pool; family swim area; zero-entry area with “Raindrop”; 18″ deep kiddie pool with frog slide; 12″ deep kiddie pool with “Little Squirts”; spray pool with 16 water jets; slide pool featuring Twister and Tube Slide (Users must be 48″ or taller and be able to swim to use slides); and a Snack Bar.

There are several sports bars/restaurants right here in Waterville including, but not limited to, The End Zone, Silver Street Tavern, O’Brien’s Irish Pub and Restaurant, and You Know Whose Pub.

Concerts are frequently held at Colby College, here in Waterville. The Waterville Opera House also often has concerts and comedy shows. Some seasonal concerts are also held outdoors at the Head of Falls and in Castonguay Square, next to City Hall.

Waterville offers numerous parks and also trails, ball fields, boat landings, etc.

• Failities

Waterville has its own skateboard park right here in Waterville’s South End on Green Street.

Yes, there are usually a few car shows in Waterville annually. These are typically coordinated by non-profit groups as fundraisers. The ones we are made aware of, we include in the event calendar on our website.

No. The nearest track is the Unity Raceway about 25 to 30 minutes away.

No. However, off track betting on thoroughbred and harness racing is available at Favorites OTB located at T&B’s Outback Tavern and Celebration Center at 6 Jefferson Street.

No. The nearest is the Skowhegan Drive-in, located about 35 to 40 minutes north.

No. There is a bowling alley about 20 to 25 minutes away in Augusta and also one in Skowhegan, about 35 to 40 minutes away.

The largest “zoo” in Maine is York’s Wild Kingdom in York, which is about 2 hours and 15 minutes from Waterville. It is New England’s only zoo and amusement park. On a smaller scale, there is also DEW Animal Haven in Mount Vernon about 50 minutes from Waterville and Inland Fisheries and Wildlife’s Maine Wildlife Park in Gray which is about 1 hour and 20 mins away.

The Legislature has repealed and replaced it. It will remain in effect for just this one tax year. So, if you applied last year, you'll get the benefit of the "Freeze" on this year's bills. Since the program has ended, there is no re-application.

The State realized that the Stabilization law disproportionately favored the wealthy and the cost of the program would balloon out of control.

It consists of an expanded Senior Property Tax Deferral program and an expanded Property Tax Fairness credit (instead of the freeze on property taxes). People can be enrolled in both.

There will be no application at Town offices. Instead, the application process will flow through Maine Revenue Services and is administered by the State.

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 fair market value.

For more information on State property tax law, visit Property Tax | Maine Revenue Services

The assessor will occasionally visit properties to validate the description of that parcel and any improvements to ensure the accuracy of the data on the property record cards, which are used to formulate each assessment; typically, this is done with conjunction with a building permit.

You do not have to allow the assessor into your home. We only request the inspection to be as fair and accurate as possible. However, if an assessor is denied entry, property owners forfeit their right to appeal the assessed value. In instances where assessors do not get into a property, estimates are made about the condition, quality, and level of finish on the inside of the home. 

The Assessor looks at a property the same way a potential buyer does. Example factors are location, interior condition, house size, kitchen quality, and bath quality. The Assessor examines many qualities and conditions and then looks for comparable properties that have sold in the neighborhood. Since no two houses are the same, adjustments are made for differing characteristics to determine the assessment therefore the assessment is an estimate of market value. The Assessing Department analyzes town sales and rental data, economic indicators, and other information to determine the value of the property. This information is used to develop assessments, through mass appraisal techniques, of all unsold property in the municipality.

The Assessor uses many tools to determine the value of each property within the municipality. There are generally three types of valuation approaches that all assessors employ while determining the fair market value (FVR) of a property:

1. The sales comparison approach, which is also known as the market approach, values a property by using recent local sales of similar or “comparable”
2. The cost approach calculates the cost to replace a particular property; then adjusts the cost of age, wear, and other factors to find the value of that property.
3. The income approach bases a valuation one what the potential future income would be for that property. It’s normally limited to income-producing property, while the other two approaches apply to all property types.

 Citizens establish market value through their ongoing transactions of buying and selling property. It is the duty of the Assessor to study these transactions and appraise properties accordingly. Market value is the most probably price that a property will bring if offered for sale in the open market and sold as an arms-length transaction (see what an arms-length transaction is, below). The purchase price does not necessarily represent true market value if any special circumstances are involved in the sale. At a given point in time, a pricing system is developed using recent sales data; this system is used to price all property in the community. At the time of implementation, the assessed value should be within 10% of proven market value. Over time, changes in the real estate market occur and because of these changes, the relationships between the assessed values and market values become inconsistent. Eventually these inconsistencies prompt a revision or complete replacement of the mass appraisal pricing system. The new valuations should again be closely aligned with market value.

An arms-length transaction in real estate refers to situations in which there is a transfer of property and the buyer and seller act independently of each other. This kind of transaction allows both parties to act in their self-interest to get the best deal and that neither party exerts pressure over the other. Examples of sales that are not considered arms-length transactions are:

• Those where the buyer and sellers are related parties such as family members (e.g. estates, divorces)
• Bank approved short sales, auctions, sales involved in bankruptcy, foreclosure, seller may have gone into a nursing home, seller relocation transfers, or other factors preventing a seller from a normal and usual marketing of the property.

Of course! It is best to call ahead at (207) 680-4220 or email assessor@waterville-me.gov to set up an appointment.

The assessment year is April 1^st of each year as set by state law. The ownership and condition of the property is fixed as of that date each year. Any ownership changes or improvements made to the property after April 1^st will not change the tax bill. Those changes will be reflected on the next April 1^st date.

The fiscal year is July 1^st through June 30^th. This is the year of the budget approved by the City Council each year. The tax bills are due every second Friday of October, December, March and June. They cover the period from July 1st to June 30^th.

The commitment date is the date set each year when the Assessor commits the City’s assessment roll to the Tax Collector to allow for the receipt of payment.

No, the question as to whether a property is taxable is what must be determined as of April 1^st, as well as the value of the property. All exemption applications need to be received by the Assessing Office prior to that April 1^st deadline to be applied to that following fiscal year.

The most frequent cause of value change is a change in the general real estate market. As the demand for property goes up, prices tend to go up. As the demand decreases, so do prices.

An individual property can also change in value due to changes in the property itself (improvements made to your property, and any changes discovered through inspection or online advertising if your property is listed for sale). If something is added, such as a garage, bedroom, bathroom, or pool, the value increases. On the other hand, fire, demolition, or depreciation from poor maintenance can decrease value.

The Maine State Constitution dictates that assessed property value is based on market value. In Waterville, like many areas across the State, residential property values have been increasing more rapidly than most other property types. This has caused a need for the Assessing department to adjust values in accordance with State rules. We would like to emphasize that valuation is based on market conditions—something that the City does not control.

No. With consulting other Assessors across the State, assessed valuations are rising significantly across the State this year.

The City 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 per thousand. (These numbers are for the purpose of an example only).

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.

The due dates are set each year, usually the second Friday of October, December, March, and June. Each property owner pays part of his or her bill by each of these dates.

The amount of one's tax bill 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 or over the internet) 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

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.)

Yes. The Waterville Dog Park is located on the West River Road, next to the Pine Ridge Golf Course. Parking is available at the golf course for the dog park. It is located next to the garage and is clearly marked. There is no charge to utilize the dog park, but we do ask patrons to be responsible and clean up after your dog.

No, there are no dog breed restrictions in Waterville.

City Ordinance only allows up to a 3 dog maximum.

This can be done right at City Hall in the Finance or City Clerk’s office. Services can also be done online for a fee. For more information about dogs and dog licensing in Waterville, visit the Dogs and Dog Licensing page.

Yes, local vet clinics include: New England Animal Hospital and the Animal Hospital of Waterville.

Yes, the Humane Society Waterville Area is located at 100 Webb Road in Waterville. They provide adoptions for dogs, cats, “pocket pets” and more.

Features healthy dog and cat food and supplies, as well as a self-serve dog wash. Loyal Biscuit also offers pet events such as nail clipping and grooming clinics, pet portraits, etc.

This depends on which zone you live in. If you don’t know the zone, you can look it up on the City’s Zoning Map. Then you would look up the permitted uses for your zone, as found in the Zoning Ordinance.

Regulations regarding animal husbandry and boarding kennels can be found in the City’s Zoning Ordinance, Article 4, Section 4.3.3: Animal Husbandry and Boarding Kennels.

Yes, Waterville has a wonderful public library. The Waterville Public Library offers daily youth and teen activities and even has a separate “teen room.” The Library features, books, audio and digital books, DVDs, magazines and periodicals as well as computers/internet service. Additionally, the Library features a Business and Career Center which provides free resources and services for job seekers, career development and entrepreneurial research.

Yes, Waterville’s Redington Museum is located on Silver Street. The Redington Museum is owned and operated by the Waterville Historical Society in Waterville, Me. In addition to the Museum, the City’s South End features a Museum in the Streets and the downtown offers a Downtown Walking Tour, both are self-guided.

The Kennebec Explorer provides low-cost and convenient community bus service for Waterville, Augusta, and nearby communities. There are also taxi service providers in Waterville. Uber can also be used in Waterville.

Yes. Waterville is home to several new and used book stores. Bull Moose, located in the Elm Plaza on Main Street, offers a variety of new and used books. The Record Connection has a large selection of LPs, 45 RPMS, new and used CDs, antiquarian books, other rarities and music memorabilia.LPs, tens of thousands of 45 RPMs, new and used CDs, antiquarian books, and other rarities. LPs, tens of thousands of 45 RPMs, new and used CDs, antiquarian books, and other raritiesLPs, tens of thousands of 45 RPMs, new and used CDs, antiquarian books, and other rarities. The Children’s Book Cellar features new books for all ages and is located on Main Street in downtown Waterville. Re-Books, located in the Concourse, offers used, rare and out-of-print books for readers and researchers.

Yes, the Downtown Waterville Farmers’ Market is held weekly (seasonally) outdoors. During the winter months, it is held once a month at the MaineGeneral Thayer Hospital Campus.

Yes, Waterville has several supermarkets. They include two Hannaford Supermarkets (JFK Mall and Elm Plaza), Shaw’s, Save-a-Lot, Caswell’s Liquidation (reduced price food and home goods) and Uncle Dean’s Natural Market (health foods and organic items).

Waterville has several meeting, event and wedding locations as well as catering options for such events.

Yes, J & S Oil Car Wash a touchless car wash is located on Kennedy Memorial Drive in Waterville. Kennebec Auto Service, on College Avenue, also features a self-serve car wash. Additionally, there are several car detailing services offered in the area.

Yes, Grondin’s Certified Cleaners is located on Main Street in Waterville.

Yes, Waterville has several gas stations and convenience stores located throughout the city.

Yes, C.N. Brown/Big Apple offers a laundromat at their 33 Elm Street location. Highlander Laundry and Tanning is located at 84 Elm Street in Waterville. Please note: While still found in internet searches, Garden Island Laundromat and Dry Cleaners, formerly located at 380 Main Street, has closed.

Yes, Waterville is home to several pediatricians, family doctors and clinics, dentists, specialty doctors and psychiatrists, as well as two hospitals, specialized clinics and several pharmacies.

We have two hospitals right here in Waterville; Inland Hospital and MaineGeneral’s Thayer Campus.

Operation Hope - Heroin Opiate Prevention Effort - Is a Fundamental Operational Philosophy Focusing on Enforcement, Education, and Treatment. Treatment Is the Primary Focus of the Operation as the Waterville Police Department Will Attempt to Place Each Individual Who Presents at the Police Department Asking for Help Into a Residential Treatment Facility.

Operation Hope Is Modeled After the Gloucester, Massachusetts Angel Program and More Locally the Scarborough Police Department Operation Hope Program. We Are Partnered with the Police Assisted Addiction Recovery Initiative (Paari) in Order to Place Folks Into One of the 300 Paari Partnered Rehabilitation Facilities Around the Country. Our Local Partners Include Kvcap, Our Fiscal Agent, Discover House of Central Maine, Maine General Medical Center, and Healthy Northern Kennebec.

An individual suffering from substance abuse disorder (opiate addiction) comes to the police department Monday through Friday 9 am to 3 pmand goes through a basic screening process. They may turn in drugs and drug paraphernalia at this time without charges. After screening is complete the individual will be set up with a volunteer Angel to help with the placement process.

A Volunteer Angel is a community volunteer who will come to the police department and assist the individual suffering from substance abuse disorder with placement or outside referrals if placement becomes impossible. The Angel will be trained in both the dynamics of substance abuse disorder and the specifics of the Operation HOPE program. They will be familiar with our partners and all available options for the individual participant. The Volunteer Angels are the backbone of this program helping us to help the community.

Officer Robert Bouley, Detective Chase Fabian, Officer Ryan Dinsmore, and SRO Linda Smedberg coordinate the program which is administered by Deputy Chief William Bonney.

Animal Control

The Waterville Police Department employs an Animal Control Officer (ACO) to handle designated animal problems in the City of Waterville. To contact the ACO, call the Waterville Communications Center at 207-680-4700 and describe the nature of the problem. The dispatcher will ask your name, telephone number, and address and then page the ACO on your behalf. The ACO will then contact you directly and make arrangements with you regarding the issue. The Communications Center also answers for the ACO in Winslow, Oakland, and Clinton.

To obtain a copy of a police report (incident or accident), contact the Records Office at 207-680-4700 during daytime business hours (Monday through Friday 8 am to 4 pm). Report Fee: $7.

Incident Report Request

It is the policy of the Waterville Police Department, in accordance with the Maine Freedom of Access Law, to provide public access to public records of the Waterville Police Department. If you wish to obtain an incident report, please visit the police department at 10 Colby Street to request a Freedom of Access to Records Request form or you may download the form here and bring it to the police department.

Accident Report Request

You may visit BuyCrash to purchase and receive your accident report online or call the police department at 207-680-4700 and speak with the records clerk.

When requesting an accident report

You may need to allow two to five business days for the officer to complete the report and approval for submission to the State of Maine. If you need information from the report for your insurance company in order to obtain a rental car or medical care, please call the Records Office. You do not need to fill out the Freedom of Access Records Request if you are requesting an accident report and you are one of the involved parties.

The Waterville Police Department offers premise checks for vacant residences upon request. If you are planning on leaving your residence for an extended period of time (vacation, etc.), you may request a premise check. Premise Check Forms can be picked up at the Police Department completed, and returned to the police department. The form asks for the dates of vacancy as well as general information to assist the patrol officers in their duties.

Please Note the Following Update as of March 17 2020 and Until Further Notice

To request to rescind a parking ticket, please either mail the request to Waterville Police Department 10 Colby Street, Waterville ME 04901, or email all information to Email Waterville Police Department

The City of Waterville currently has a winter parking ban which runs from December 1st through April 30th. Vehicles may not be parked in any public way from midnight to 6 am. Parking is now permitted overnight in the Concourse year-round where designated except when it is actively snowing or prohibited by signs indicating snow removal. Other prohibited parking locations include sidewalks, in front of driveways, in front of fire hydrants, and other locations restricted by signs and/or a yellow curb.

To pay a parking ticket received in the City of Waterville

Make the check or money order payable to the City of Waterville. You may either pay the ticket in person at City Hall's Finance Department or mail the payment to City Hall Attn: Finance Department 1 Common Street Waterville, ME 04901

To request to rescind a parking ticket received in the City of Waterville

If you received a parking ticket in the City of Waterville and have questions about it or wish to contest the parking ticket, you may request a form to rescind the ticket, which may be obtained at the Police Department.

The police department takes fingerprints for walk-ins during regular daytime business hours when the booking room is available. There is a $5 charge for residents and non-Waterville residents, which must be paid to the police department prior to being fingerprinted.

Note: You must bring with you a government-issued picture ID (passport, driver's license, military ID, etc).

In most cases, yes, applicants need to reside in Waterville to serve on a City committee or board. In other instances, preference is given to Waterville residents but not required. To find out if there are residency requirements for a specific board/committee, visit the Board and Committee web page and click on the desired board/committee within the Board & Committee Info & Directory.

Yes, on your application you can indicate your interest in any/all boards you wish to serve on to be considered for any vacancies that occur. Please keep in mind that you will need to attend meetings for each board you are appointed to serve on.

This varies for each board and committee. To find out meeting times for a specific board/committee, visit the Board and Committee web page and click on the desired board/committee within the Board & Committee Info & Directory.

Term lengths vary for each board/committee. To find out a specific term length, visit the Board and Committee web page and click on the desired board/committee within the Board & Committee Info & Directory.

Applications are reviewed by the Mayor at the end of each calendar year. Any applications received during the year will be kept on file until that time.

The Mayor may schedule brief interviews with each interested applicant. Recommendations for appointments are then made to the City Council, usually at the first or second Council meetings in January.

Once appointments are approved by the Council, applicants must be sworn in by the City Clerk to serve as an active member of the board/committee. You will receive notification from the Clerk’s office to do this.

You must submit a resignation in writing (email is acceptable) to the City Clerk's office:

• 1 Common Street
  Waterville, ME 04901
• Email Resignation

Since some boards/committees have residency requirements, you will need to visit the Board and Committee web page and, within the Board & Committee Info & Directory, click on the board/committee you are a member of to see if you can still serve on this Board. If so, please let the City Clerk’s office know of your change of address for future board notifications. If not, you must submit a resignation to the City Clerk’s office.

Property tax administration is guided by the State Constitution, Title 36 of the Maine Statutes. Assessment practice is not guided by local ordinance. The Assessor is charged with establishing a list of properties in town and estimating their market value.

The assessor will occasionally visit properties to validate the description of that parcel and any improvements to ensure the accuracy of the data on the property record cards, which are used to formulate each assessment; typically, this is done with conjunction with a building permit.

You do not have to allow the assessor into your home. We only request the inspection to be as fair and accurate as possible. However, if an assessor is denied entry, property owners forfeit their right to appeal the assessed value. In instances where assessors do not get into a property, estimates are made about the condition, quality, and level of finish on the inside of the home.

The Assessor looks at a property the same way a potential buyer does. Example factors are location, interior condition, house size, kitchen quality, and bath quality. The Assessor examines many qualities and conditions and then looks for comparable properties that have sold in the neighborhood. Since no two houses are the same, adjustments are made for differing characteristics to determine the assessment therefore the assessment is an estimate of market value. The Assessing Department analyzes town sales and rental data, economic indicators, and other information to determine the value of the property. This information is used to develop assessments, through mass appraisal techniques, of all unsold property in the municipality.

The Assessor uses many tools to determine the value of each property within the municipality. There are generally three types of valuation approaches that all assessors employ while determining the fair market value (FVR) of a property:

1. The sales comparison approach, which is also known as the market approach, values a property by using recent local sales of similar or “comparable”
2. The cost approach calculates the cost to replace a particular property; then adjusts the cost of age, wear, and other factors to find the value of that property.
3. The income approach bases a valuation one what the potential future income would be for that property. It’s normally limited to income-producing property, while the other two approaches apply to all property types.

Citizens establish market value through their ongoing transactions of buying and selling property. It is the duty of the Assessor to study these transactions and appraise properties accordingly. Market value is the most probably price that a property will bring if offered for sale in the open market and sold as an arms-length transaction (see what an arms-length transaction is, below). The purchase price does not necessarily represent true market value if any special circumstances are involved in the sale. At a given point in time, a pricing system is developed using recent sales data; this system is used to price all property in the community. At the time of implementation, the assessed value should be within 10% of proven market value. Over time, changes in the real estate market occur and because of these changes, the relationships between the assessed values and market values become inconsistent. Eventually these inconsistencies prompt a revision or complete replacement of the mass appraisal pricing system. The new valuations should again be closely aligned with market value.

An arms-length transaction in real estate refers to situations in which there is a transfer of property and the buyer and seller act independently of each other. This kind of transaction allows both parties to act in their self-interest to get the best deal and that neither party exerts pressure over the other. Examples of sales that are not considered arms-length transactions are:

• Those where the buyer and sellers are related parties such as family members (e.g. estates, divorces)
• Bank approved short sales, auctions, sales involved in bankruptcy, foreclosure, seller may have gone into a nursing home, seller relocation transfers, or other factors preventing a seller from a normal and usual marketing of the property.

The assessment year is April 1^st of each year as set by state law. The ownership and condition of the property is fixed as of that date each year. Any ownership changes or improvements made to the property after April 1^st will not change the tax bill. Those changes will be reflected on the next April 1^st date.

The fiscal year is July 1^st through June 30^th. This is the year of the budget approved by the City Council each year. The tax bills are due every second Friday of October, December, March and June. They cover the period from July 1st to June 30^th.

The commitment date is the date set each year when the Assessor commits the City’s assessment roll to the Tax Collector to allow for the receipt of payment. 

No, the question as to whether a property is taxable is what must be determined as of April 1^st, as well as the value of the property. All exemption applications need to be received by the Assessing Office prior to that April 1^st deadline to be applied to that following fiscal year.

The Maine State Constitution dictates that assessed property value is based on market value. In Waterville, like many areas across the State, residential property values have been increasing more rapidly than most other property types. This has caused a need for the Assessing department to adjust values in accordance with State rules. We would like to emphasize that valuation is based on market conditions—something that the City does not control.

No. With consulting other Assessors across the State, assessed valuations are rising significantly this year across the State.

Of course! It is best to call ahead at (207) 680-4220 or email assessor@waterville-me.gov to set up and appointment.

In short, yes you are. The State of Maine law requires that each property must be assessed to the last owner of record as of April 1^st of each year. Changes to our records for tax billing is done as soon as we are legally able. It is important to note that any pro ration of an annual tax bill between buyer and seller is a private matter and should be settled clearly at closing.

The statutory assessment for the State of Maine is April 1^st. The Assessing department must retain this ownership information for the fiscal year that follows. If you purchased your property after April 1^st, the previous owner’s name remains on the tax bill. Every effort is made to forward tax bills to the new owner. However, if you haven’t received a copy, you should contact the Customer Service Department at (207) 680-4213

From time to time there is confusion as to who should receive a property tax bill. State of Maine Law clearly states that each property must be assessed to the last known owner of record as of April 1^st of each year.

If you owned your home of April 1^st, but sold it on April 2^nd and the tax bills were mailed out in September, the tax bill will be in your name as you are the owner of record. It is the responsibility of the buyer and seller to prorate at the time of closing and agree between themselves as to how they want to pay the taxes.

If the current taxes are not paid, the Tax Collector must file a lien in the old owner’s (seller’s) name because they were the recorded owner as of April 1^st. Our Tax Collector will make every effort possible to notify both parties to any past due taxes prior to the formal lien process.

The new owner’s liability starts April 1^st in the next year.

Please provide the Assessor’s department with a copy of the bill or sale for all mobile home transfers. If you do not have a bill of sale, please provide other official documentation showing transfer of ownership. You may send the bill of sale or other documentation to assessor@waterville-me.gov or visit us in person.

Tax bills are issued by the Tax Collector’s office. Please contact their office at (207) 680-4213.

Please fill out this form and return it to the Assessing Department.

Once a building permit has been issued by code enforcement, the Assessor’s office can assign a valid mailing address based on the State of Maine E911 guidelines. The Assessor acts as the E911 Addressing Officer and will coordinate the establishment of a new house number with the United States Post Office (USPS), the fire department, the police department, and 911.

Annual property bills can increase for a variety of reasons. For example,

• An increase in the tax rate due to an increase in the City’s budget.
• Any home improvement or renovation could potentially increase the assessed value of your property.
• A data correction to accurately reflect the description of the property
• A revaluation of properties in town to bring them to current market value.

The municipal and school budgets are approved and controlled by your elected City Council members.

No. The City does not collect extra tax dollars through the equalization process. It only ensures that the money the City collects in property taxes to support the budget that is adopted by the City Council is distributed fairly and equitably among property owners.

The tax rate is determined by taking the total Tax Levy (combined municipal, school and county budgets minus all revenues) and dividing it by the total Taxable Valuation. In short, Tax Levy/Taxable Valuation = Tax rate. Part of finalizing the total taxable valuation entails the Assessing department reviewing properties each year as of April 1^st.

Annual property taxes are calculated by taking the mil rate and multiplying it by the assessed value of your property. For example, a home valued at $250,000 would owe $5,000 in taxes for FY25. ($250,000 x .02 = $5,000)

Below is an example for a property assessed at $250,000 with a homestead exemption:

Without the homestead exemption a home valued at $250,000 would owe $5,000 in property taxes for FY25. With the homestead exemption, you’re saving $500.

The amount of one’s tax bills is determined by the size of the budget, which is adopted by the City Council. The Assessor does not determine the budget or collect taxes. The property owner’s proportionate responsibility for that budget is determined by the value of one’s property. 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 appeal.

However, just because you have a high tax bill is not a valid reason for appeal. The first thing you should do is come into our office or go online to review the information regarding your property. Equity assessment can be checked by reviewing other properties in your vicinity to see if they are being assessed using the same standards. For example, if you have a cape-style home in a subdivision where all the lots are somewhat the same size, the assessments are generally similar. What might make them different is the size and quality of the home, or the proximity to a view.

The appeal process should be followed in this order:

1. Review the tax assessment property card (available in the assessor’s office or via our online database
2. Check sale prices of similar homes in the area
3. Provide evidence to the Assessor that the property is overvalued.
4. Request a valuation review by the Assessor
5. Make a formal abatement request if not satisfied by the Assessor.
6. Make a formal appeal to the local Board of Assessment Review.

If you disagree with the Assessor’s valuation of your property, you have the right to appeal. According to Maine tax law, your property’s assessment is considered reasonable if it falls within 10% of its most probable selling price. The burden to prove the assessment is unreasonable rests with the taxpayer. The first step would be an informal review. Your opinion must be supported by facts. Contact the Assessing department to review the facts about your property record card, other assessments in the neighborhood, and the properties that have recently sold. If in your review you conclude that your assessment is unreasonable, you can apply for an abatement with 185 days of the tax commitment day. This is a formal appeal of your assessment. In your application you must provide a credible alternative value and show how you have arrived at this value. If you do not receive a response in 60 days, you are deemed to be denied. If you are denied, you then have 60 days to appeal the decision to the Board of Assessment Review. For more information, click here.

The State offers several property tax relief and tax exemption programs. More information on state tax relief programs can be found at maine.gov/revenue/tax-relief-credits-programs, or by calling Maine Revenue Services at (207) 624-5600. State programs include:

• State Property Tax Fairness Credit: Form 1040ME and Schedule PTFC/STFC, filed with your income tax return for the tax year the property tax or rent was paid has increased to $2,000 as a tax return filing. Call (207) 624-9784 for more information.
• State Tax Deferral Program: Asset limits were raised and income limits doubled to $80,000 for Maine seniors having difficulty paying taxes. Applications are due in the Assessing office from January 1^st to April 1^st.
• State exemptions: Homestead (reduces taxable valuation by up to $25,000 as adjusted per State guidelines), veterans, veterans widow/widower, disabled/paraplegic veterans, blind, and renewable energy.

The homestead exemption provides a reduction of up to $25,000 in the assessed value of your home for property tax purposes. To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for twelve months prior to applying and an application must be on file before April 1^st with the municipality where the property is located. The exemption applied to any residential property that is assessed as real property. For instance, a manufactured or mobile home located on a rented lot may qualify for the exemption.

Every homeowner who meets certain requirements is entitled to receive the homestead exemption. Applications must be filed with the Assessing department on or before April 1^st of the year in which the homeowner wishes the exemption take effect. The requirements to be met are:

• You must be a legal resident of the State of Maine
• You must have owned a homestead property in Maine for at least twelve months
• You must declare that the homestead is your permanent place of residence and is the only property for which an exemption is claimed.

Your current exemptions are indicated on your tax bill. There are several types of property tax exemptions including the homestead, veterans, and blind exemption.

Not sure if you have all the exemptions that you can qualify for? Call the Assessing department at (207) 680-4220.

Homestead exemption applications can be submitted at any time to the Assessing department, and we’ll keep in on file and apply it at the appropriate time. However, exemptions must be filed but April 1^st to apply to the current tax year.

Find the application here. Fill it out and return it to our office at your earliest convenience.

No! Once the exemption has been approved, it remains in effect as long as your ownership and residency status remain unchanged.

No. the homestead exemption is limited to only your primary residence. Camps, vacation home and second residences do not qualify.

Any Maine resident who was in active service in the armed forces of the United States during a federally recognized war campaign period, and if discharged or retired under honorable conditions, may be eligible for a $6,000 reduction in valuation. The veteran must have reached age 62 or must be receiving a pension/compensation from the United States military for total disability, either service or non-service connected. Applications can be obtained in the Assessor’s Office and must be filed with military discharge documentation (DD-214) on or before April 1^st. This exemption also includes the unremarried widow/widower. Find the application here.

Any Maine resident who is certified to be legally blind by their eye care professional is eligible for a $4,000 reduction in valuation. Find the application here.

There is! It’s called the Renewable Energy Investment Exemption. The program exempts renewable energy equipment such as solar panels, from property tax beginning April 1, 2020. Taxpayers must apply for the credit by April 1 of the first year when the exemption is requested. Click here for the application.

The $25,000 exemption must be adjusted by the local certified ratio. The local certified ratio is generally a percentage difference between the fair market value of your home and the local assessed value. For example, if the local certified ratio in Waterville was 87%, your homestead exemption is computed in the following manner: $25,000 x .87 = $21,750. Your property assessed value would be reduced by $21,750 by the homestead exemption.

If the Assessor determines that you are not entitled to a homestead exemption, the Assessor will send you a notice that includes the reasons for denial.

Only a residential real property held in a Revocable Living Trust for a beneficiary who occupies the property as their permanent residence qualifies for the homestead exemption.

PLEASE NOTE: if your property has been transferred into an Irrevocable Trust, it is ineligible to receive a homestead exemption.

Personal property is tangible items located at a business. Personal property is taxable just as real estate is. Items include but are not limited to:

• Machinery & Equipment (presses, tools, vending machines, televisions, heavy duty shelving, garage equipment, etc.)
• Computer Equipment (CPUs, monitors, servers, printers, iPads, network wiring, etc.)
• Furniture & Fixtures (desks, chairs, bookcases, filing cabinets, tables, sofas, etc.)
• Signs (any business advertisement sign, etc.)

• Not filing. This is the biggest error a business can make. If you do not file, we have no way of knowing what your assets are. We may assume that your assets are comparable to a similar business and we will estimate your total assets. 
• Illegible returns. If we cannot read your return, we could be left to interpret what the items are. We will try to reach you for clarification when possible.
• Incorrect or no age of asset reported. In order to depreciate your assets, we must know the age of each item. For tangible items of property that were gifted, you may estimate the age if unknown. Note the dates the items were put in service.
• Omitting signs. Business signs are deemed to be personal property and must be included in the filing. These fall under the category of furniture and fixtures. When known to exist, the assessing office will add signs to the asset list if not reported. If your signs belong to another party, please let us know.
• BETE assets are listed on the 706-A personal property form. If your assets are BETE eligible, these items should not be reported on the 706-A form. Use the BETE application to report your BETE eligible assets. If we deemed your assets not eligible, we will add them to your 706-A asset filing.
• Only provide a list of additions or deletions. If you would like to submit a disposal or addition list, please do. However, these may not be submitted in-lieu of a full asset list; a complete asset list is always required. Please do not comingle disposed items with the full asset list.
• Reporting negative assets. If an asset has been disposed of, its value is $0. Some filers mistakenly report disposed items as negative assets (e.g. report a disposed chair as -$50.) First, disposed assets do not need to be reported with the complete asset list. Second, negative assets misrepresent the total value and should not be used.
•  Report depreciated costs. Our office will depreciate the items on your asset list when we process the return. Please do not submit a list with depreciated cost/value. Always report the original cost of the asset.
• Assuming that the 706-A form or BETE application only has to be submitted once. We’ve noted that some filers believe that they are only required to file the form one time and expect to be compliant or receive the BETE exemption forever thereafter. A completed and signed 706-A form and BETE application (if eligible) is required every year.

• Keep a copy of your return. Many businesses find that their asset lists change very little each year. Having the previous asset list is often helpful to filers. Please note, pursuant to State Law, we do require an updated list each year.  This should be a “true and perfect list” of your assets. True and perfect simply means a complete and accurate list of all your business assets. Do not return a form that states, "no changes from last year". A complete list is always required.
• Save your form on a spreadsheet, such as excel. You can use our form or a reasonable substitute.
• File electronically. We prefer electronic submissions; particularly on an excel form. You can also expect a confirmation response from our office so you will know your filing was received. Please email to assessor@waterville-me.gov.
• Update your mailing address and business status. If you have moved or closed, we may assume that you are non-compliant. Keep us up to date with changes to ensure timely correspondence and filings. If you have closed, please notify us in writing. New businesses should contact our office for filing instructions.
• Keep it simple. We are only asking for basic asset details. Asset type, description (e.g. name, model), age of asset (year), and the original cost. We see many elaborate returns that tend to confuse more than help.

The State of Maine provides two separate programs for business taxpayers’ reference to personal property. Those programs are:

• The Business Equipment Tax Exemption Program, aka “BETE” or “Betty”. This is a 100% exemption program for eligible assets. Note: Due to recently enacted legislation, businesses engaged in the sale of retail services will now generally be eligible to participate in the BETE program for qualifying property placed in service after April 1, 2007 and will be ineligible for the BETR program. BETE Applies only to certain qualifying items assessed and taxed for the first time in 2008 (i.e. items acquired after April 1, 2007).
• The Business Equipment Tax Reimbursement Program, aka “BETR” or “Better”. BETR is a tax refund program for qualifying businesses/assets. BETR Applies to assets that were placed in service after April 1, 1995, and that are not eligible for BETE.

Yes. Please notify us if your business has moved within the City, moved out of the City, or simply closed its doors. Please fill out this form. 

A revaluation is the process of conducting the Data Collection and Market Analysis necessary to equalize the values of all properties with the municipality for the purpose of a fair distribution of the tax burden. The purpose of the revaluation is not to raise or lower the tax assessments or tax base of a municipality. The main purpose of a revaluation is to establish fairness and equity among all property owners, and all property types.

A revaluation is performed to equalize the values within a municipality to ensure a fair distribution of the tax burden. It is not done to raise taxes. Property values change over time, but they do not all change at the same rate. Market value may have increased more for some neighborhoods and property types than for others. While others still may have decreased in value. A revaluation is done to make sure assessed values reflect changes that have occurred in the real estate market.

The revaluation will be effective for the April 1, 2025, assessment date. It will be reflected in the 2025-2026 tax commitment in August 2024.

Sales that have taken place in the last two years indicate that the market value of property has increased. When the real estate market has higher prices, the ratio of assessed value to sales price grows further out of alignment. When this occurs, the “Certified Ratio” from the State reduces many reimbursements and exemptions. A revaluation can bring State reimbursements and exemptions back to full value. If we do not conduct a revaluation, the homestead exemption as well as other exemptions, and other State reimbursements will continue to decrease.

Full revaluation: involves the interior and exterior inspection and re-measurement of all properties, which necessitates entry into each residence or building.

Statistical revaluations: use existing data to revalue all town properties, avoiding onsite property inspections except to confirm validity of data for a sample of properties. Sales are then analyzed to determine new town-wide values. With respect to each process, the resulting valuation is the same—the only difference is the costlier to perform, while the other is cost-efficient.

By using a statistical approach, the Assessor can readily determine whether the assessments represent 100% of the fair market value and if they are equitable among property owners and property types. If assessment inequities exist, it may be necessary for the Assessor to make the appropriate adjustments to maintain fairness and equity.

All factors that may affect the market value of your property will also be considered, such as the cost to replace your building(s) less any depreciation, plus the value of the land could be used to estimate the market value.

The Assessor’s Office maintains a complete record of each property. Information is kept current through building permit inspections, sales inspections, periodic re-inspections, and exterior reviews. The details on your property card are used to determine your new value. We encourage you to look over your property card for accuracy.

As part of the revaluation, property owners will receive a parcel inventory mailer listing the characteristics on file for their property. This is an opportunity for owners to make any needed corrections to the data.

There are two very good methods for determining this.

1. Compare your property to similar nearby properties that sold in the previous year. Your value should be in line with these sale prices.
2. If there are no recent sales available, compare your assessment to other similar properties in your area using the data available in the Assessor’s Office, or online on our database.

Remember, no two properties are the same. Your value should be comparable to a similar property.

Yes. Naturally, factors will differ from those affecting residential properties. Information such as building income, expenses, and vacancy rates will be gathered in addition to physical characteristics.

The new information will be mailed to all owners beginning in June 2025. These values will be used to calculate new tax bills for August 2025.