Property Taxes

Property Taxes

Real Estate and Personal PropertyTax Bills

Assessments and Tax Bills

Real and personal property taxes are assessed to the owner of record as of April 1. The amount of tax is equal to the assessed value times the tax rate divided by 1,000. The assessed value of property is established by the Durham Tax Assessor. The most recent Town wide evaluation was in 2010. The tax rate is established by the Board of Selectman and taxes are generally commited each year in mid to late June. The budget and fiscal year for the Town of Durham is January 1 to December 31. Tax bills are generally mailed the first week of July to the owner of record as of April 1 of that calendar year. 

If a payment is made on delinquent taxes within the past 10 days of a notification deadline the payment must be made by cash, money order or cashier's check.  All payments are applied to the oldest tax balance first.

If a lien is placed, it is filed against the owner as of April 1st and could be found on their credit report.

Due Dates
Real estate and personal property taxes are due in one installment during the first week in August. Any tax or portion thereof not paid by the date due is subject to interest at the rate of 7.00% per annum.

Payments
Real estate and personal property tax bills may be paid by check through the mail, by cash, check or credit card in person, or by credit card or webcheck online.  Credit card payments are made through Androgov, a third party provider, and will incur additional fees.  To access the online payment service click here.

Sections of Title 36 of the Maine Revised Statutes Annotated (MRSA) govern the collection or property taxes including the tax lien mortgage process. The tax lien mortgage process allows the Town to preserve its lien interest in real properties on which taxes remain unpaid. Should taxes remain unpaid, the lien process may result in the Town acquiring those properties. The Town has adopted a policy to establish procedures for the review of properties on which a lien is about to foreclose and to establish procedures for the disposition of real property acquired by virtue of a tax lien mortgage foreclosure. 

If a payment is made on delinquent taxes within the past 10 days of a notification deadline the payment must be made by cash, money order or cashier's check.  All payments are applied to the oldest tax balance first.

If a lien is placed, it is filed against the owner as of April 1st and could be found on their credit report.

Tax Acquired Property Policy

Questions regarding valuation, exemptions, and abatements should be directed to the Durham Tax Assessor.

Questions regarding payments, interest, and tax liens should be directed to the Durham Town Office, in person at 630 Hallowell Street, or by phone at (207) 353-2561, during Town Office hours.