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Updated 2025 Tax Year

Somerset County
Property Tax Guide

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

10 Official Sources
8 min read
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Quick Facts
Tax Rate
Varies by municipality within county - each town sets mill rate plus county assessment portion
Exemptions
6+ Available
Section 1

How Property Tax Works

Somerset County, Maine operates under a property tax system that serves as the primary funding mechanism for county services, including administration, law enforcement, corrections, and infrastructure maintenance. Property taxes in Somerset County are assessed annually based on the assessed value of real estate and personal property located within the county boundaries. The effective tax rate varies by municipality within the county, as each town sets its own mill rate in addition to the county assessment.

The Somerset County property tax system works in conjunction with municipal and school district taxes, meaning property owners receive a combined tax bill that includes all applicable levies. For the FY 2025 tax year, the county portion represents just one component of the total property tax burden, with actual rates varying significantly based on your specific location within Somerset County due to different municipal rates and special taxing districts such as school administrative units and local improvement districts.

Property owners should note that Somerset County follows Maine's uniform assessment practices, with properties typically assessed at current market value without a statewide assessment cap. This means assessed values can fluctuate with market conditions, though various tax credits and exemptions may be available to qualifying property owners who submit the required applications.

Section 2

What Makes Up Your Tax Bill

ComponentRate (per $1,000)Description
Somerset County Base Rate$1.95Core county services, administration, law enforcement
Municipal RateVaries by townLocal services, varies significantly by municipality
School District RateVaries by districtEducation funding, varies by school administrative unit
Special District AssessmentsVariesFire districts, water/sewer districts, improvement districts

Levy Year: FY 2025 (April 1, 2025 - March 31, 2026)

Important Note: The Somerset County rate of $1.95 per $1,000 of assessed value represents only the county portion of your total property tax bill. Your actual total tax rate will be significantly higher when combined with municipal and school district rates, which can vary dramatically depending on your specific location within Somerset County. For example, properties in different towns within the county may see total combined rates ranging from $15-25 per $1,000 of assessed value when all components are included.

Section 3

When Are Property Taxes Due?

For the 2025/2026 tax year in Somerset 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 Somerset County are additional property tax assessments that occur when there are changes to property ownership, value, or use during the tax year. The most common triggers include new construction completion, major renovations that increase property value, subdivision of land, or changes in property use classification (such as converting from residential to commercial use).

Supplemental taxes are calculated by applying the current year's tax rate to the difference between the new assessed value and the original assessed value, prorated for the remaining months in the tax year. For example, if a $100,000 home addition is completed and assessed in July (4 months into the tax year), the supplemental tax would be calculated on the additional assessed value for the remaining 8 months of the fiscal year.

Example: A homeowner completes a $150,000 addition in October 2025. The addition increases the assessed value by $120,000. With a total combined tax rate of $20 per $1,000, the supplemental tax would be: $120,000 ÷ 1,000 × $20 × (6 months remaining ÷ 12 months) = $1,200 supplemental tax due.

Example Calculation

$300,000 Property:

  • Assessed Value: $300,000
  • Less: Homestead Tax Credit (if applied): $25,000 reduction in taxable value
  • Net Taxable Value: $275,000
  • Annual Tax (at $20/$1,000 combined rate): $5,500
  • Monthly Escrow: $458

$600,000 Property:

  • Assessed Value: $600,000
  • Less: Homestead Tax Credit (if applied): $25,000 reduction in taxable value
  • Net Taxable Value: $575,000
  • Annual Tax (at $20/$1,000 combined rate): $11,500
  • Monthly Escrow: $958

$1,000,000 Property:

  • Assessed Value: $1,000,000
  • Less: Homestead Tax Credit (if applied): $25,000 reduction in taxable value
  • Net Taxable Value: $975,000
  • Annual Tax (at $20/$1,000 combined rate): $19,500
  • Monthly Escrow: $1,625

Note: Tax rates shown are estimates combining county, municipal, and school district rates. Actual rates vary by location. All tax credits require separate applications and are not automatically applied. The Homestead Tax Credit shown requires annual application and proof of primary residence.

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Section 5

Escrow & Property Taxes

Most mortgage lenders in Somerset County require property tax escrow accounts for loans with less than 20% down payment, though some borrowers choose escrow even when not required for convenience. Your lender collects 1/12th of your estimated annual property tax bill with each monthly mortgage payment, depositing these funds into an escrow account specifically designated for tax payments.

Lenders typically conduct annual escrow analyses to ensure adequate funds are collected, usually resulting in escrow adjustments each year based on actual tax bills received. Since Somerset County tax bills are issued with payment due dates of April 1st and October 1st (with final payment due November 30th), your lender will coordinate payments to meet these deadlines. If your tax bill increases due to reassessment or rate changes, your monthly escrow payment will be adjusted accordingly, sometimes with a one-time catch-up payment required.

Property owners with escrow accounts should verify that their lender has received and paid all tax bills on time, as you remain ultimately responsible for tax payments even when using escrow. You can typically request copies of tax payments from your lender and should review your annual escrow statement carefully to ensure accuracy. If you pay off your mortgage or refinance, remember to transition tax payment responsibilities and ensure continuous coverage to avoid late penalties.

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 Somerset County property taxes due for FY 2025-2026? A: The first installment is due April 1, 2026, the second installment is due October 1, 2026, and the final payment deadline is November 30, 2026.

Q: What tax credits are available and do they require applications? A: The primary tax credit is the Maine Homestead Tax Credit, which reduces taxable assessed value by up to $25,000 for qualifying primary residences. This credit requires a separate application and is NOT automatic. Additional credits may be available for veterans, seniors, or disabled residents, all requiring specific applications and documentation.

Q: How does the Homestead Tax Credit work? A: The Homestead Tax Credit reduces your property's taxable assessed value by up to $25,000 (not the tax bill directly). You must apply annually, provide proof of primary residence, and cannot claim this credit on any other property. This is a credit that reduces assessed value, not an exemption that caps assessment increases.

Q: How often are properties reassessed in Somerset County? A: Maine law requires municipalities to maintain assessments at current market value, though reassessment schedules vary by town within Somerset County. Most municipalities reassess every 5-10 years, with some conducting annual updates. You can appeal your assessment through your local municipality's Board of Assessment Review.

Q: What are the penalties for late property tax payments? A: Maine law allows municipalities and counties to charge interest on delinquent taxes, typically ranging from 7-12% annually. Interest begins accruing the day after the due date. Additional penalties and lien procedures may apply for severely delinquent accounts.

Q: Can I pay my Somerset County property taxes online? A: Online payment options vary by municipality since property tax collection is handled at the local level. Contact your town office or visit your municipality's website to determine available payment methods, which may include online payments, bank drafts, or in-person options.

Q: Why do properties in different Somerset County towns have different total tax rates? A: While Somerset County sets a uniform county rate of $1.95 per $1,000, each municipality sets its own rate for local services, and school district rates vary by location. Special districts for fire protection, water/sewer, or other services can add additional assessments, resulting in significant variation across the county.

Q: What triggers a supplemental tax assessment? A: New construction completion, major renovations, property splits or combinations, changes in use classification, or corrections to previous assessments can trigger supplemental taxes. These are prorated based on the remaining months in the tax year when the change occurs.

Verified Sources

Backed by 10 Official Government Sources

Every fact in this guide is sourced from official county, state, and federal documents.

01
County
Somerset County Budget 2025maine.gov
02
County
Somerset County Board of Taxation 2025 Abstract of ...nj.gov
03
State
Summary, 2025 State Valuation asmaine.gov
04
State
State Wise Property Tax Deadlines 2025 | Key Due Datesncscorpglobal.com
05
Tax Doc
Tax Due Dates and Deadlines | Tax Administrationfairfaxcounty.gov
06
County
Property Tax Important Dates and Deadlines | Kern County, CAkerncounty.com
07
Homestead Exemption Program FAQmaine.gov
08
Tax Doc
HOMESTEAD PROPERTY TAX EXEMPTION APPLICATIONmaine.gov
09
Homestead Exemption | Town of Gorham MEgorhammaine.gov
10
County
County of Somerset, Mainesomersetcountyme.gov
All sources verified as of 2025 Tax Year

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