Assessor's Office
Assessor Information:
The Assessor is jointly appointed by the City Manager and City Council. The Assessor's Office is responsible for the assessment of all properties and the computation of all data necessary and appropriate to such assessment. The Assessor's constitutional mandate is to apportion and assess the property tax burden among all property owners fairly and equitably, "according to the just value thereof" (Maine Constitution, Article IX § 8).
The Assessor's Office is responsible for the following:
- Manage the City's tax assessment program, including property, personal property and business equipment, maintain records related to assessment of properties and provide the opportunity for the public to review such records
- Answer questions about state property tax exemptions, refunds and laws.
- Create and maintain the City's annual tax commitment, tax rolls, listings of City-owned property, exempt property and tax maps.
Tax Information:
| Tax Rate (Per $1,000) | $16.50 |
| Tax Year | July 1 - June 30 |
| Certified Assessment to Sale Ratio | 100% |
| Tax Bills Sent | 2nd Week in September |
| Due Date | October 15 |
| 2024 Tax Commitment | August 27, 2024 |
More information on the 2024 commitment will be found on the commitment files page. Property tax bills will also be posted on our web page when they are available. Updated Property Record Cards for all Bath properties are available on our website and from the online assessor's database. The online assessor's database is updated each night. The printed Property Record Cards are generally updated by late September.
You may schedule an appointment online to meet with the Assessor to review your property's valuation, or you may call our office after September 1 to arrange a valuation review.
Property Tax Relief
Rapidly rising residential property values have the effect of shifting more of the property tax burden to residential property taxpayers. In response, the State of Maine has expanded access to two important programs for property tax relief: the Property Tax Fairness Credit and the Property Tax Deferral loan program. You can find more information on these programs on our webpage.
2024 Valuation Update Information:
In 2024, we updated property values for the 2nd year in a row to ensure the City's real property remains, on average, valued for tax purposes at or near 100% of its market valuation. Without such an update, State of Maine reimbursements to the City for various property tax exemptions would have been reduced by 15-20%, and homestead and veteran's exemptions would have been reduced in value as well. Last year, Bath received nearly $3.1 million in State reimbursements for property tax exemptions; a reduction in reimbursement would lead to property tax increases for all Bath taxpayers. This update is based on our 2019 full city-wide revaluation (as of 4/1/2019). For a summary of the 2019 revaluation please see the 2019 Revaluation Summary page.
Property valuation changes (and changes in tax amounts from 2023) can be reviewed in the following spreadsheets (saved as .PDF files). Note that the actual tax paid in 2023 may vary from these reports if you were part of the Maine Property Tax Stabilization Program, or if your exemptions (such as homestead and veteran's exemptions) have changed.
| PDF files | |
|---|---|
| 2024-2023 by Street red.pdf | |
| 2024-2023 by Owner Name red.pdf |
More information on the 2024 Property Valuation update will be posted soon. You can also make an appointment online to review your valuation with the assessor.
For more information on Bath's assessments and valuations from year to year, see our Assessing History page.