Property taxes are one of the biggest ongoing costs of homeownership in Maine, and rates vary significantly from town to town. Two homes with the same market value can carry very different annual tax bills depending on where they’re located. This guide breaks down current property tax rates across Cumberland County and York County, explains how Maine’s tax system works, and covers exemptions that may reduce your bill.
How Property Taxes Work in Maine
Maine funds local services — schools, roads, fire and police protection, municipal operations — primarily through property taxes. Each year, towns and cities set a budget, subtract non-property-tax revenue (state aid, excise taxes, fees), and divide the remaining amount by the total assessed value of all taxable property in town. The result is the mill rate, expressed as dollars per $1,000 of assessed value.
Property tax bills in most Maine towns are due in two installments, typically in the fall and spring. Interest accrues on unpaid balances at rates set by each municipality, usually between 4% and 8.5%.
Maine does not have a county-wide property tax. All property tax rates are set at the municipal level, which is why neighboring towns can have substantially different rates.
Mill Rates vs. Effective Tax Rates
A mill rate alone does not tell you how much you’ll pay. The second variable is the assessed value of your property, and that depends on when your town last conducted a revaluation.
A town that recently revalued properties to 100% of market value will typically have a lower mill rate. A town using older assessments — where homes are assessed well below current market value — will have a higher mill rate to raise the same revenue. The actual dollar amount you pay may be similar in both cases.
For example, a home with a market value of $400,000 in a town with a $12.00 mill rate and 100% assessment ratio pays $4,800 annually. The same home in a town with a $24.00 mill rate but a 50% assessment ratio (assessed at $200,000) also pays $4,800. The mill rate is double, but the tax bill is identical.
Where available, this guide notes each town’s assessment ratio so you can make more accurate comparisons. For a true apples-to-apples comparison, Maine Revenue Services publishes equalized full value tax rates that adjust for assessment ratios statewide.
Cumberland County Property Tax Rates by Town
Cumberland County is Maine’s most populous county, and its municipalities reflect a wide range of tax rates. The towns below are listed alphabetically. All rates are for fiscal year 2025–2026 (July 1, 2025 to June 30, 2026) unless otherwise noted. Rates are expressed per $1,000 of assessed value.
Town
Mill rate
Assessment ratio
Notes
Brunswick
$13.22
100%
Revaluation year
Cape Elizabeth
$11.00
100%
FY25 rate; FY26 pending increase
Cumberland
$25.18
Below market
Revaluation scheduled for 2026; see note below
Falmouth
$13.85
100%
Freeport
$13.85
100%
Gorham
$14.80
—
Portland
$11.98
100%
Post-revaluation; FY25 rate was $15.01
Scarborough
$11.33
—
South Portland
$13.65
—
3.4% increase from FY25
Standish
$12.40
—
FY25 rate
Westbrook
$14.75
—
FY25 rate
Windham
$12.06
—
Yarmouth
$14.55
—
Revaluation underway for 2025
A note on Cumberland’s mill rate: Cumberland’s $25.18 rate appears dramatically higher than neighboring towns, but this is because the town has not recently revalued properties to market value. Homes are assessed well below current sale prices, so the mill rate must be higher to generate the same revenue. A town-wide revaluation is scheduled for 2026, which will likely result in higher assessed values and a lower mill rate. The actual tax burden in Cumberland is comparable to surrounding communities.
Wondering What You’d Pay in a Specific Town?
Property taxes are just one piece of the overall cost of living in a community. Bean Group agents can walk you through the full picture — taxes, school funding, services, and how rates compare across the towns you’re considering. Start a conversation about your priorities.
York County Property Tax Rates by Town
York County spans from Kittery on the New Hampshire border to Sanford inland, with coastal resort towns, working waterfronts, and suburban communities in between. Rates below are for fiscal year 2025–2026 unless otherwise noted.
Town
Mill rate
Assessment ratio
Notes
Arundel
$17.15
—
Estimated; revaluation pending
Berwick
$13.04
100%
Biddeford
$14.94
98%
Buxton
$10.99
100%
Eliot
$11.25
100%
Hollis
$15.00
—
FY25 rate
Kennebunk
$9.85
100%
Kennebunkport
$6.88
90%
Kittery
$9.29
100%
Post-revaluation; approximate
North Berwick
$9.35
—
Ogunquit
$6.73
90%
Old Orchard Beach
$10.30
—
Approximate
Saco
$14.05
—
FY25 rate
Sanford
$17.10
92%
South Berwick
$12.52
100%
Wells
$6.46
100%
York
$8.25
—
Coastal towns like Wells, Ogunquit, Kennebunkport, and York tend to show lower mill rates because higher property values generate more revenue per mill. Inland towns like Sanford and Arundel have higher mill rates in part because lower property values require a higher rate to fund municipal budgets. This does not mean coastal towns are cheaper to own property in — the purchase price and resulting assessed value are typically much higher.
How to Calculate Your Property Tax Bill
The formula is straightforward:
(Assessed value ÷ 1,000) × mill rate = annual property tax
For example, a home assessed at $450,000 in Scarborough (mill rate $11.33) would pay:
$450,000 ÷ 1,000 = 450
450 × $11.33 = $5,098.50 per year
The same home assessed at $450,000 in Gorham (mill rate $14.80) would pay:
$450,000 ÷ 1,000 = 450
450 × $14.80 = $6,660.00 per year
That’s a difference of over $1,500 annually on the same assessed value. Over 10 years of ownership, that gap adds up to more than $15,000.
Keep in mind that assessed value and market value are not always the same. If a town’s assessment ratio is below 100%, your assessed value will be lower than what your home would sell for. Always check your town’s current assessment ratio when estimating taxes on a potential purchase.
Homestead Exemption and Other Tax Relief Programs
Maine offers several programs that can reduce your property tax bill.
Homestead Exemption
Maine’s Homestead Exemption reduces the taxable value of your primary residence by up to $25,000. To qualify, you must have owned a home in Maine for at least 12 months prior to April 1 of the year you apply. The exemption applies automatically each year once approved. On a home in a town with a $13.00 mill rate, the Homestead Exemption saves approximately $325 per year.
Veteran Exemption
Veterans who served during a recognized war period and are 62 or older (or who have a service-connected disability) may qualify for a $6,000 reduction in assessed value. Surviving spouses may also qualify. The exemption applies to the veteran’s primary residence.
Property Tax Fairness Credit
Maine residents who pay property taxes (directly or through rent) may qualify for a refundable tax credit on their state income tax return. The credit is based on income and the percentage of income spent on property taxes. For the 2024 tax year, the maximum credit was $1,000 for most filers and $1,500 for those 65 and older.
Property Tax Stabilization for Seniors
Maine’s Property Tax Stabilization Program allows homeowners aged 65 and older to freeze their property tax bill at its current level, preventing increases due to rising assessments or mill rates. Eligibility is based on age, ownership, and residency requirements. Contact your municipal assessor’s office to apply.
Buying a Home in Southern Maine?
Understanding the full cost of ownership — including property taxes, insurance, and municipal services — is essential when comparing communities. Our agents can help you evaluate options across Cumberland and York County and find the right fit. Get in touch to start the conversation.
How Revaluations Affect Your Tax Rate
Maine towns periodically conduct property revaluations to bring assessed values in line with current market conditions. State law requires that assessments reflect fair market value, though the timing of revaluations is left to individual municipalities.
When a revaluation occurs, assessed values typically increase significantly — especially during periods of rapid price appreciation like 2020 through 2025. Portland’s 2025 revaluation, for example, increased the median residential assessment by 43%. However, the mill rate dropped from $15.01 to $11.98 because the town’s revenue needs didn’t increase at the same pace as property values.
For most homeowners, a revaluation results in a modest change to their overall tax bill. Homeowners whose property appreciated faster than the town average may see a larger increase, while those whose property appreciated more slowly may see a decrease. Revaluations don’t generate additional revenue for the town — they redistribute the existing tax burden more equitably based on current values.
Towns with upcoming or recent revaluations in the southern Maine area include Portland (completed 2025), Kittery (completed 2025), Cumberland (scheduled 2026), and Yarmouth (underway 2025). If you’re buying in a town that hasn’t revalued recently, expect that a future revaluation will lower the mill rate but may adjust your assessed value upward.
Frequently Asked Questions
Why do some towns have much higher mill rates than others?
Mill rates reflect two things: how much a town needs to raise through property taxes and how much total assessed value exists in town. A town with high property values (like coastal communities with waterfront homes) generates more revenue per mill, so its rate can be lower. A town with lower property values needs a higher rate to fund the same level of services. Assessment timing also matters — towns that haven’t revalued recently tend to have higher mill rates applied to lower assessed values.
Does a lower mill rate mean lower property taxes?
Not necessarily. A town with a $7.00 mill rate and a median home price of $800,000 will generate a higher tax bill than a town with a $15.00 mill rate and a median home price of $250,000. The total tax bill depends on both the rate and the assessed value. Coastal towns often have low mill rates but high tax bills because property values are significantly higher.
How often do Maine towns change their property tax rates?
Mill rates are set annually as part of the municipal budget process. Town meetings or city councils approve budgets, and the mill rate is calculated based on the approved spending and the total assessed value in town. Rates can change every year, though dramatic swings are uncommon outside of revaluation years.
What is Maine’s Homestead Exemption and how do I apply?
The Homestead Exemption reduces the taxable value of your primary residence by up to $25,000. You must have owned a home in Maine for at least 12 months before April 1 of the application year. Apply through your municipal assessor’s office by April 1. Once approved, the exemption renews automatically each year as long as you remain in the home.
Where does the majority of my property tax go?
In most Maine towns, education accounts for the largest share of the property tax bill — typically 50% to 70%. Municipal services (roads, public works, administration, fire, police) account for most of the remainder, with a smaller portion going to the county tax assessment. You can see the breakdown for any town in its annual budget documents, usually available on the municipal website.
How do I find the current tax rate for a specific Maine town?
The most reliable source is the assessor’s page on each town’s official website. Maine Revenue Services also publishes equalized full value tax rates annually, which adjust for differences in assessment ratios and allow for more accurate comparisons between towns. Your real estate agent can also provide current tax information during the home search process.
Have Questions About Property Taxes in a Specific Town?
Property taxes are just one factor in choosing the right community. Our team at Bean Group can help you understand the full cost of ownership in any southern Maine town — including current tax rates, upcoming revaluations, and how rates compare across the communities you’re considering. Connect with us to get answers specific to your situation. You can also explore our guides to the cost of living in Maine, Maine property taxes explained, or buying a home in Maine.
Last updated March 2026. Property tax rates are set annually by each municipality and are subject to change. The rates listed here reflect the most recent data available at the time of publication, primarily for fiscal year 2025–2026. Rates noted as approximate or estimated should be confirmed with the town assessor’s office. For official equalized tax rate comparisons, visit Maine Revenue Services.