Assessor’s Office

The last revaluation was completed in 2003.

The State sets its own estimated property value for each town, each year, based on the State’s own formula for estimating fair market value. This estimate is different from the Town’s assessed value.

The Town’s actual assessed value is supposed to be between 70% and 110% of the State’s estimated value. Northport’s ratio is currently 52%.

Property values have risen significantly since the last revaluation in 2003, and will continue to do so. This revaluation will ensure that all the properties in Town are assessed at current market rates.

The State uses Town-provided data including number of residential structures, number of house lots, and total acreage. The equalization process is complex and involves multiple factors.

The full revaluation will take effect on August 1, 2026.

• Assessors are visiting and photographing every property.
• Assessors are analyzing three years of sales data.
• Building permits from the past year are reviewed.
• Property records are being updated and converted into a database.

The Town uses the TRIO assessing system. Because a large amount of data already exists from RJD’s annual assessing work, this revaluation costs about half of a traditional reval.

• Arms-length sales (willing buyer and seller who are unrelated)
• Three-year market trends
• Construction details such as square footage, bathrooms, heating type, building condition, and construction quality
• Neighborhood and location differences

Sales far above or below typical market prices may be excluded.

Land values vary by location—neighborhood, subdivision, inland vs. waterfront, and more.

The first acre is often valued more highly. Building values remain consistent regardless of location; the differences occur in land value

Assessment data is reviewed annually and reflected in the tax bill. If a taxpayer does not file an appeal or abatement, the information is assumed to be accurate. Fieldwork helps identify changes that occurred without permits.

Construction costs have risen substantially. For example, in a 2014 mobile home might have cost ~$85/sq ft but may now be ~$285/sq ft. Although mobile home quality has improved, they remain in the lower price tier of housing stock.

Recent revaluations include Lincolnville, Hope, and Richmond. Rob Duplisea has completed 65 revaluations.

After values are finalized and reviewed with the Select Board in Spring 2026, notices will be mailed showing:

• Last year’s assessment
• This year’s new assessment
• An estimated tax bill based on last year’s budget

A higher-than-usual overlay will be used to keep the projected mil rate close to the actual rate.

The overlay is the amount added each year to the tax assessment to provide a buffer for potential changes in tax revenue, such as granting abatements to taxpayers.

In a year when there is a revaluation, there are generally more abatements requested and granted than in other years. Including a larger than usual overlay (but no more than 5% of the total budget) keeps the Town from not having enough money to cover its budget for the year.

The mil rate is the tax rate per $1000 of assessed value. The Town’s current mil rate is 0.01859. For a property assessed at $100,000, the taxes would be $1,859.

After a revaluation, the mil rate usually goes down.

Yes. Land values, building values, exemptions, and current-use programs (tree growth, farmland, open space) will be posted on the Town’s website.

Yes. Residents may contact the assessor anytime or schedule an appointment during regular office hours. The assessor is in the Town Office twice each month. Please call the Town Office to schedule a phone call or in-person meeting.

• Homestead Exemption
• Veteran Exemption
• Blind Exemption
• Other state and local programs

The Homestead Exemption is currently $13,000 but may increase to $25,000 if the ratio of the Town’s assessed value to the State’s estimated value returns to 100%.

RJD will meet with taxpayers about their new assessed values in July. Meetings are available:

• In person
• By phone
• By email
• By Zoom

RJD staff will attempt to provide answers on the spot. Updated notices will be sent after any meeting, whether or not RJD adjusts the assessment.

• You may file an abatement even if you cannot meet before August 1.
• You may file an abatement even if you met with RJD and disagree with the result.
• You have 185 days from August 1 to file an abatement request.

Assessments are presumed valid. Taxpayers must show the assessment is irrational, unfair, or an injustice—for example, very different from a similar property.