There are several classes of exempt property, exempt property is property upon which real estates taxes need not be paid, such as government owned property. There are several exemptions that are available to homeowners the list and a brief description are to as follows:

The 2005 Legislature enacted a new Homestead Exemption law giving homeowners some property tax relief. Under this law homeowners are eligible for up to $13,000 reduction in their permanent residence’s property valuation. If you have owned a home in Maine for 12 months prior to April 1st., you may apply for this program. Forms are available on this site and at the Tax Assessor’s office.

You may download the Homestead Exemption form and mail it to:

Assessor

Town Office

1042 Main Road

Phippsburg, ME 04562

A property may be eligible for a reduction in their valuation of their property if they:

• Own a residence in Phippsburg as of April 1st of the tax year in question.

• Owner must have title in their name solely; joint ownership with a spouse; or a revocable living trust.

• Are a veteran who is not dishonorably discharged.

• Served during a recognized war period in the U.S. Armed Forces. Dates of these are available in the Assessor's Office

• Are 62 or over and an unmarried widow or widower of a qualifying veteran.

• If the veteran is under 62 but is 100% disabled due t0 service connected disability, he and or she might likewise qualify. In any case the veteran must fill out a form and provide proof of service and discharge, such as a copy of their DD214 form.

For veterans who served during W.W.II and/or later, the exemption is $5,000. For veterans serving prior, the exemption is $7,000. Paraplegic veterans may receive an exemption of $50,000 (as of April 07) for a specially - adapted housing unit.

You may download the Veterans Exemption form and mail it to:

Assessor

Town Office

1042 Main Road

Phippsburg, ME 04562

Don't forget to include proof of service (i.e.. discharge papers/DD214)

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The residential real estate of residents who are legally blind as determined by the Department of Education Division for the Blind and Visually Impaired may be exempt up to the just value of $4,000.  Application for these exemptions are available in the Assessor’s Office.

 

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As a matter of public policy, the State of Maine has set up a Tree Growth category of property which values land according rates established by the State rather than market value. A property owner who wishes to maintain land for the planting, culture, and continuous harvesting of trees may apply for a Tree Growth classification. The owner should be intent on actual long-term tree cultivation as any change in use triggers a hefty penalty tax.

To apply, a landowner should:

• Have at least 10 acres in forest production

• Have a forest management and harvest plan.

• Fill out an application to be filed with the Assessor’s Office, this application should

• will include a copy of the management/harvest plan.

• Must be filed by April 1st in the year for which the classification is requested.

For more information and an application, visit the Assessor’s Office.

Farm Land

Farm Land under this statute means land registered for long-term use in agricultural production.

Valuation - The Assessor establishes the 100% valuation per acre on a current use basis, i.e. reflecting their value as agricultural land, not as land available to be developed..

Requirements - At least one of the applicant’s tracts must be 5 contiguous acres which produces a gross income of at least $2,000 per year in one of the two or three of the five calendar year preceding the date of application. By April 1st of each fifth year. the owner must file an income report of the gross agricultural income derived from the subject property.

Withdrawal - Should the owner change the use of part or all of the property, a substantial penalty is assessed.

Open Space land under this statute means registered land, the preservation or restriction of the use of which provides a defined public benefit.

Valuation - Either market value of open space land or an alternative percentage-based method is used. In the percentage method, a reduction from market value is granted for each restriction placed on the subject property:

• Ordinary open space land - 20%

• Permanently protected - an additional 30% for a total of 50%

• Forever wild - an additional 20% for a total of 70%

• Public access 25% - for up to a possible total of 95%, this is off the total value of the land. IN NO CASE can land be valued at less than the prevailing tree growth valuation.

Requirements - A public benefit must be obtained in one or more of the following areas:

• Conserving scenic resources

• Enhancing public recreation opportunities

• Promoting game management

• Preserving wildlife or wildlife habitat

Withdrawal - Should the owner change the use of part or all of the property, a substantial penalty is assessed.

It should be noted that Tree Growth and Open Space land can have the effect of increasing the value of abutting property. If you, the property owner, are interested in either of these classifications please contact the Assessor’s Office for an application and bulletin that gives more in depth information.

The purpose is to encourage the preservation of working waterfront land and to prevent the conversion of working waterfront land to other uses as the result of economic pressures

"Working waterfront land" means a parcel or portion of a parcel of land abutting tidal waters or is located in the intertidal zone (located between the high and low water mark) the use of which is more than 50% related to providing access to or in support of the conduct of commercial fishing activities.

Commercial fishing activities includes commercial aquaculture production and commercial fishing (commercial fishing activities does not include retail sales to the general public of marine organisms or their byproducts).

Providing access means to allow persons directly engaged in commercial fishing activities access to the water or the intertidal zone over waterfront land.

The landowner may elect to apply for taxation under this law by filing an application with the local assessor on or before April 1st of the year in which the owner or owners wish to first enter the classified use program.

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Abatement is the process by which valuation demonstrated to be excessive, in error or illegal may be corrected.  If the owner believes the current value assessed on their property is based on factual error or is excessive compared to the average treatment of similar Phippsburg properties, he/she may take the following steps:

• Call the Assessor’s Agent and discuss your concerns with him/her.

• Come and request a formal Abatement Request with a help sheet. In the case of owners that do not live all the time in Phippsburg, these can be requested over the phone, fax, or e-mail.

• If the abatement is denied, the property owner has a specific period of time to appeal to the Phippsburg Board of Assessment Review.

The property owner has 185 days from the commitment date, which is usually around the first of October, to file a formal abatement request. The Assessor’s may go back one year in granting an abatement. The Board of Selectmen may go back three years, but only to correct an illegality, error, irregularity in assessment. They may not grant an abatement to correct an error in the valuation of the property.

In making a formal abatement appeal the assessment is presumed valid and the burden is on the taxpayer to show that it is manifestly wrong in relation to just value. CMP v Town of Moscow, 649 A.2d 320 (ME. 1994).