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Updated 2025 Tax Year

Androscoggin County
Property Tax Guide

Everything you need to know about property taxes in Androscoggin County, ME. Rates, due dates, exemptions, and how it affects your monthly payment.

10 Official Sources
8 min read
Quick Facts
Tax Rate
Approximately 22.21 per $1,000 of assessed value (varies by municipality and special districts)
Exemptions
6+ Available
Section 1

How Property Tax Works

Androscoggin County, Maine operates on a property tax system that serves as the primary funding mechanism for local municipal services, school districts, and county operations. Property taxes in the county fund essential services including public education, road maintenance, public safety, and local government operations. The county's property tax rates are among the higher rates in Maine, with an estimated effective rate of approximately 22.21% per thousand dollars of assessed value for the 2025 tax year.

Property tax rates vary significantly by location within Androscoggin County due to different municipal tax rates and special taxing districts. Each municipality within the county sets its own local tax rate based on budget requirements, and additional assessments may apply for school bonds, special improvement districts, or other local initiatives. Property owners should verify their specific tax rate with their local municipal assessor, as rates can differ substantially between communities like Auburn, Lewiston, and smaller towns throughout the county.

Section 2

What Makes Up Your Tax Bill

ComponentRateDescription
Base Municipal RateVaries by municipalityLocal government operations, services
School District AssessmentVaries by districtPublic education funding
County AssessmentIncluded in municipal rateCounty-level services
Special DistrictsVaries by locationImprovement districts, bonds
Total Estimated Rate~22.21 per $1,000Combined rate for FY 2025

Note: Rates shown apply to the 2025 levy year and vary significantly by municipality and special taxing districts within Androscoggin County. Contact your local municipal assessor for exact rates applicable to your property location.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Androscoggin County, property taxes are due in two installments:

Pro tip: If you pay through mortgage escrow, your lender splits these payments across your monthly mortgage. If you pay directly, set calendar reminders to avoid late penalties.
Section 4

Supplemental Tax Bills

Supplemental taxes in Androscoggin County are triggered by changes in property ownership, new construction, or significant improvements completed after the annual assessment date. When property changes hands or new construction is completed, the tax assessor may issue a supplemental tax bill to account for the change in assessed value during the current tax year.

Supplemental taxes are calculated on a prorated basis from the date of the triggering event through the end of the current fiscal year. For example, if a new home is completed in January and the previous assessed value was $50,000 for vacant land, but the completed home is assessed at $350,000, the supplemental tax would be calculated on the $300,000 increase in value, prorated for the remaining months in the fiscal year. If the local tax rate is $22 per $1,000 of assessed value, the supplemental annual tax would be $6,600 ($300,000 × 0.022), prorated based on the completion date.

Example Calculation

Example 1: $300,000 Home

  • Assessed Value: $300,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $275,000
  • Tax Rate: 22.21 per $1,000
  • Annual Tax: $6,108
  • Monthly Escrow: $509

Example 2: $600,000 Home

  • Assessed Value: $600,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $575,000
  • Tax Rate: 22.21 per $1,000
  • Annual Tax: $12,771
  • Monthly Escrow: $1,064

Example 3: $1,000,000 Home

  • Assessed Value: $1,000,000
  • Homestead Credit Applied: -$25,000 (requires application)
  • Net Taxable Value: $975,000
  • Tax Rate: 22.21 per $1,000
  • Annual Tax: $21,655
  • Monthly Escrow: $1,805

Note: All credits require application and approval. Calculations based on estimated 2025 rates and may vary by specific location within the county.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Androscoggin County require property tax escrow accounts for borrowers with less than 20% down payment. Lenders collect 1/12th of the estimated annual property tax with each monthly mortgage payment, holding funds in an escrow account until tax payments are due. The escrow account also typically includes homeowner's insurance premiums.

Lenders are required to conduct annual escrow analyses to ensure adequate funds are collected. If property taxes increase significantly, borrowers may face escrow shortages requiring either a lump-sum payment or increased monthly escrow payments. Given Androscoggin County's property tax due date of June 17th for the current fiscal year, lenders typically make tax payments on behalf of borrowers around this time. Property owners should verify with their lender that tax payments are made on time to avoid penalties and interest charges.

How HonestCasa Helps
  • Understand whether your escrow is set correctly
  • See how rising taxes will change your monthly payment
  • Plan ahead instead of being surprised by "shortage" letters
Section 6

Frequently Asked Questions

Q: When are property taxes due in Androscoggin County? A: Property taxes for the current fiscal year are due June 17, 2024. This date may vary slightly year to year, so check with your local municipality for exact due dates.

Q: What tax credits are available and do I need to apply? A: The primary tax credit available is the Homestead Property Tax Credit, which reduces assessed value by up to $25,000. This credit requires a formal application and is NOT automatic. Applications are available from your municipality or the Maine Revenue Services website.

Q: How does the Homestead credit work? A: The Homestead credit caps assessment increases rather than reducing market value directly. It provides up to $25,000 reduction in assessed value for property tax purposes. You must file an application to receive this credit - it does not apply automatically.

Q: How often are properties reassessed? A: Assessment schedules vary by municipality within Androscoggin County. Most conduct revaluations every 4-10 years, but some update assessments annually. Contact your local assessor for your municipality's schedule.

Q: How do I appeal my property assessment? A: Assessment appeals must be filed with your local board of assessment review within specified timeframes after receiving your assessment notice. Contact your municipal assessor's office for appeal forms and deadlines.

Q: What are the penalties for late payment? A: Late payment penalties typically include interest charges starting the day after the due date. Rates and specific penalties vary by municipality but commonly range from 7-14% annually.

Q: Can I pay property taxes online? A: Online payment options vary by municipality within Androscoggin County. Many towns offer online payment systems, but check with your specific municipality's website or tax collector.

Q: Are there other property tax credits available? A: Additional credits may include veterans' exemptions, blind persons' exemptions, and renewable energy equipment exemptions. All require separate applications and have specific eligibility requirements. Contact your municipal assessor for available programs.

Q: What if I disagree with special district assessments? A: Special district assessments (for improvements, bonds, etc.) may have separate appeal processes. Contact your municipal office to understand which assessments apply to your property and available appeal options.

Q: Do senior citizens qualify for additional tax relief? A: Maine offers various property tax relief programs for seniors, including property tax deferral programs. Eligibility and applications vary by program and municipality. Contact your local assessor or visit Maine Revenue Services for current programs.

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