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Personal Property Information

Susan Ricker
Senior Personal Property Appraiser
(207) 513-3122 Ext: 3211
Personal Property is taxable in the State of Maine:
Taxes are levied against all furniture, fixtures, computers, machinery and equipment.  Including assets which are fully depreciated for income tax purposes located in the business.  Assets located in Lewiston on April 1, are taxed in Lewiston and are required to be reported to Lewiston.  

The department mails a request for a true and perfect list of all business    assets in February and the deadline for filing is May 1.

Note: Failure to file bars a taxpayer’s right to appeal his or her valuation. If a business does not exist as of April 1, the taxpayer's failure to notify the Assessing Department by May 15, failure to report will result in the issuance of a tax bill.

  • Declaration for Business Personal Property (includes letter, instructions, and declaration)
  • List of Personal Property Subject to Taxation

    Business Equipment Tax Exemption (BETE) Program
    The legislature has created the Business Equipment Tax Exemption Program (BETE) for qualifying equipment that is placed in service on or after April 1, 2008.  Certain assets (excluding furniture & fixture) located in a non-retail business may be eligible for exemption from taxation.  

  • BETE Program Application
  • BETE Program Information Detailed
  • Businesses That Qualify for Business Equipment Tax Exemption

    Business Equipment Tax Reimbursement (BETR) Program
    The Business Equipment Tax Reimbursement (BETR) Program, administered by the state of Maine, is available for any business taxpayer placing eligible personal property in service after April 1, 1996. Certain assets located in the business may be  eligible for reimbursement of taxes paid.  

  • BETR Program Applicatiion  

  • 27 Pine Street
    Lewiston, ME 04240
    Ph: (207) 513-3000
    TTY/TDD: (207) 513-3007
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