This document explains the different types of appraisals as defined by the business valuation standards of the American Society of Appraisers. It also includes a work list and a transmittal letter to accompany the work list.
Maine The Valuation Expert
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FAQ
The unorganized territory (UT) of Maine is that area of Maine having no local, incorporated municipal government. Duties related to providing services and property tax administration in the UT is shared among various state agencies and county government.
The most commonly used method determines how much it would take at the current price of materials and labor to replace a building, then subtracts out how much the building has depreciated. A second method compares the selling price of similar types of property.
The Current Mil Rate for 2023/2024 is $15.14 The mill rate is the amount of tax payable per dollar of the assessed value of a property.
Assessed value refers to the value assigned a property, such as a home, by the local government. It is used by the tax authority to determine the property taxes that a homeowner owes. Often, it's calculated as a percentage of the fair market value of the property.
Just value is equal to market value. Municipalities must assess property taxes ing to the just value of property. The phrase ?ing to? does not mean that all property must be valued at market value, but all property must be valued at the same relation to market value.
The rates that appear on tax bills in Maine are generally denominated in millage rates. A mill is the tax per thousand dollars in assessed value. For example, a home with an assessed value of $150,000 and a mill rate of 20 ($20 of tax per $1,000 of assessed value) would pay $3,000 in annual property taxes.
