Property Tax in Androscoggin County, Maine

Property Tax in Androscoggin County

A calculator and field guide for Lewiston-area homeowners — and for anyone considering a move to Androscoggin County — including Maine's 100% assessment ratio ("just value" = full market value, Title 36), the $25,000 Homestead Exemption (Title 36 §683 — must own ME home 12 months as of April 1), the $6,000 standard Veteran Exemption (Title 36 §653 — wartime + age 62+ OR 100% disability OR became 100% disabled in service; STACKS with Homestead), the $50,000 paraplegic/SAH Veteran Exemption (VA-funded specially adapted housing), and the structurally rare Property Tax Fairness Credit (PTFC) — a refundable Maine state income tax credit up to $2,000 for 65+ ($1,500 standard) for property tax burden exceeding income threshold. Town-driven assessment (~488 municipal entities including Maine's unique "plantation" governance form). Property Tax Stabilization Program was a 2023-only senior freeze that was REPEALED — replaced by expanded PTFC + Property Tax Deferral Program (Title 36 §6266).

Androscoggin County is part of Maine's town-driven property tax system. Maine assesses real property at 100% of "just value" (full market value, Title 36) statewide. Tax = AV × town mill rate / 1,000. Maine has approximately 488 municipal entities total (towns, cities, plantations, and unorganized territory), each setting its own mill rate. Maine's distinctive "plantation" governance form — between township and town — is primarily found in Aroostook and Somerset counties. Androscoggin County contains Lewiston, Auburn, Lisbon, and other towns — each with its own town mill rate, but sharing the same county mill rate component. Androscoggin County's representative effective rate is ~1.40%. Maine effective rates run ~1.10% statewide median (moderate by US standards), with substantial town-by-town variation (coastal/affluent towns lower; inland former-mill cities higher).

How the bill is built

Each town's assessor determines "just value" (FMV) as of April 1 (Title 36 §502). Maine assesses at 100% AR. Maine requires reassessment when a town's certified ratio falls below 70% of just value, but many towns delay for years or decades. Tax = FMV × town mill rate / 1,000. Androscoggin's representative town mill rate is ~14 mills (~1.40% effective). Bills typically issue in 2 halves; due dates vary by town.

Maine's Property Tax Fairness Credit is structurally distinctive. The PTFC is a REFUNDABLE Maine state income tax credit for property tax (or rent equivalent) exceeding a percentage of household income. For 2025: max $1,500 standard / $2,000 if 65+, with income limits ~$46-54K single / $60-80K married. Paid as state refund regardless of whether income tax is owed. Post-bill — doesn't affect this calculator but factors into your total annual burden. Claim on Maine Schedule PTFC/STFC.

The 2023-only senior valuation freeze was REPEALED. Maine's brief LD 290 senior freeze applied only to tax year April 1, 2023, and cannot be reapplied. Replaced by expanded PTFC ($2,000 cap for 65+) and the Property Tax Deferral Program (Title 36 §6266 — defer tax with state lien for income ≤ $80K, repaid at sale). Maine's $6,000 Veteran Exemption (Title 36 §653) stacks with the $25K Homestead Exemption but is NOT full exemption — Maine doesn't join the categorical full-vet-exemption states.

Androscoggin County rate breakdown (town mill rate per $1,000 of AV (100% FMV; towns assess), Auburn district)

Taxing entity	Rate
Combined municipal + county + local school (Lewiston ~28.50 mills, Auburn ~22.50 mills, Lisbon ~22 mills × 100% AR; county avg ~1.40%)	14.0000
Combined total	14.0000

Data record updated April 27, 2026. This is an editorial update date, not a tax year or a guarantee that every figure has been independently verified.

Sources and scope: Check rates and parcel details with Androscoggin County + Town Assessors (towns assess; Bates College at Lewiston). Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Androscoggin County is **the former mill cities of Lewiston-Auburn (LA)** + the Androscoggin River industrial heritage — anchored by **Lewiston** (~37K, the former textile mill city + home to **Bates College** ~1,800 students, the Maine private liberal arts college founded 1855, for 1855 abolitionist founding + coed admission since 1855 — as the first New England men's college to admit women), **Auburn** (~24K — Lewiston twin city across the Androscoggin River), **Lisbon** (~9K), **Mechanic Falls** (~3K), Sabattus, Greene, and Turner. Major employment includes substantial healthcare (Central Maine Medical Center in Lewiston — the regional medical center), the **Bates College** (~600 employees), the **Geiger Promotional Products** in Lewiston (the 1878-founded American promotional products company), and substantial advanced manufacturing.

Note: Androscoggin County effective property tax rates run approximately **1.40%** — moderate-high by Maine standards. **Lewiston at 28.50 mills** is **among the highest in Maine** for a city its size — post-mill-city tax base challenges + Bates College tax-exempt property. Auburn 22.50 mills (~2.25% effective), Lisbon 22 mills. Median home values around $295K combined with the moderate-high effective rate produce median annual bills around $4,130.

Note: For relocation buyers: Androscoggin County offers **the Lewiston-Auburn + Bates College + central southern Maine** option — substantial Bates College-anchored economy, the **Bates College Bobcats** athletic identity (NESCAC), substantial Lewiston post-mill arts/cultural revitalization (the **Bates Mill** redevelopment, the **Public Theatre** Lewiston, the annual **Great Falls Balloon Festival** drawing 100,000+ attendees), and reasonable Portland commute (Lewiston to Portland ~45 min via I-95). The trade-off: aggressive Lewiston property tax burden (Lewiston median bill ~$5,000 on a $175K home), persistent Lewiston post-mill-city economic transition + demographic challenges, distance from major Maine urban centers (Lewiston to Bangor ~2 hr via I-95).

Deductions and exemptions for 2026

Maine homeowner property tax relief operates through several mechanisms — primarily through statewide AV reductions applied at the town level, plus the structurally rare Property Tax Fairness Credit (PTFC) on the state income tax return. Maine's primary relief mechanisms: (1) the $25,000 Homestead Exemption (Title 36 §683), (2) the $6,000 Standard Veteran Exemption (Title 36 §653), (3) the $50,000 Paraplegic/SAH Veteran Exemption, (4) the $4,000 Blind Exemption, (5) the Property Tax Fairness Credit (refundable state income tax credit), and (6) the Property Tax Deferral Program (Title 36 §6266 — for income-tested 65+ filers).

Homestead Exemption (Title 36 §683)

The $25,000 AV reduction for primary residences. Eligibility: must own a Maine home for at least 12 months as of April 1 of the tax year and make it your permanent residence. Apply once with town assessor (annual renewal automatic once approved — no need to reapply each year). On a home in a town with a $13/$1,000 mill rate, the Homestead Exemption saves approximately $325/year. Towns adjust the exemption amount by their certified assessment ratio if the town is below 100% AR (some towns delay reassessment for years; a town with 70% certified ratio applies $17,500 effective AV reduction rather than $25,000).

Standard Veteran Exemption (Title 36 §653)

The $6,000 AV reduction for vets who served during a recognized war period AND meet ONE of: (a) age 62+, (b) receiving 100% disability compensation, OR (c) became 100% disabled in service. The $6,000 STACKS with the $25,000 Homestead Exemption (combined $31,000 AV reduction for qualifying vet homesteaders). On a home in a town with a $13/$1,000 mill rate, the standard exemption saves approximately $78/year. Surviving unremarried spouses of deceased qualifying vets receive the same $6,000 exemption. Apply with town assessor (DD-214 + VA disability rating decision) by April 1.

Paraplegic / Specially Adapted Housing Veteran Exemption (Title 36 §653)

$50,000 AV reduction for vets who received a federal grant for a specially adapted housing unit (Specially Adapted Housing or Special Home Adaptation grants from the VA). Narrow applicability — only qualifying severely disabled vets with VA-adapted homes. On a home in a town with a $13/$1,000 mill rate, the paraplegic exemption saves approximately $650/year. Stacks with the $25,000 Homestead Exemption.

Property Tax Fairness Credit / PTFC (refundable state income tax credit)

Maine's structurally rare relief mechanism — a REFUNDABLE Maine individual income tax credit for property tax (or rent equivalent) paid that exceeds a percentage of household income. The credit is paid as a state income tax refund REGARDLESS of whether income tax is owed. For 2025 tax year (claimed on 2026 Maine income tax return): maximum credit $1,500 standard ($2,000 if 65+). Income limits vary by filing status — typical $46,000-$54,000 single, $60,000-$80,000 married. Claimed on Maine Schedule PTFC/STFC with the state income tax return. The PTFC is administered by Maine Revenue Services, not by the towns.

Property Tax Deferral Program (Title 36 §6266)

For seniors 65+ with income at or below ~$80,000, the state pays the property tax to the town (lien attached to the property), repaid at sale or estate settlement. Asset limits apply (~$50,000 in non-home assets). Apply with town assessor by April 1. This program REPLACED the 2023-only Property Tax Stabilization Program that was repealed by the legislature in 2023.

Appealing your assessment

Maine property tax appeals follow a 3-tier process. Level 1: Town Board of Assessment Review (BAR) OR Local Assessor. File written abatement application within 185 days of commitment of taxes (typically the bill mailing date). Present comparable sales, recent appraisals, or condition documentation. Level 2: County Commissioners (most counties) OR State Board of Property Tax Review (BPTR) for non-residential property valued >$1M. Appeal within 60 days of BAR decision. Level 3: Maine Superior Court. Most appeals are resolved at Level 1 or 2. Tax cycle: assessment date is April 1; bills typically issued in 2 halves (most towns: due September/March, but exact dates vary by town).

Cities and towns in Androscoggin County

This guide lists 7 selected communities in or associated with Androscoggin County. It is not a complete municipal directory. Local taxing districts can differ between communities and individual addresses.

Data: US Census Bureau, 2020 Decennial Census. Populations rounded. Cities marked as "split" straddle a county border — the portion inside Androscoggin County is subject to Androscoggin County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Lewiston	city	37,000
Auburn County seat	city	24,000
Lisbon	town	9,000
Turner	town	6,000
Sabattus	town	5,000
Greene	town	5,000
Mechanic Falls	town	3,000

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Auburn. Other cities in Androscoggin County may pay into different school districts, city rates, and special districts — so their combined rates can differ, sometimes substantially. Always verify the specific rates for your address with the Androscoggin County + Town Assessors (towns assess; Bates College at Lewiston) before relying on any estimate.

Frequently asked questions

When are Maine property taxes due?

Maine property tax assessment date is April 1 (Title 36 §502 — the date that determines ownership and property characteristics for the tax year). Bills are typically issued in 2 halves; due dates vary by town (most ME towns: due September/March, but some towns use single annual bill or different splits). Late payments accrue 7% interest. Most homeowners pay through escrow via mortgage servicer.

What's the difference between Maine's Homestead Exemption and the Property Tax Fairness Credit?

Maine homeowners can claim BOTH. The Homestead Exemption (Title 36 §683) is a $25,000 AV reduction applied at the town level — saves ~$325/year on a typical home. Eligibility: owned ME home for 12 months as of April 1, primary residence. Apply once with town assessor (annual renewal automatic). The Property Tax Fairness Credit (PTFC) is a refundable Maine state income tax credit, claimed on the state income tax return (Maine Schedule PTFC/STFC). Maximum $1,500 standard ($2,000 if 65+). Income-tested. Paid as state refund regardless of whether income tax is owed. Most homeowners qualify for the Homestead Exemption; the PTFC has income limits (~$46K-$54K single, $60K-$80K married).

What happened to the Property Tax Stabilization Program for seniors?

The 2022 Property Tax Stabilization Program (LD 290) was a senior valuation freeze for owners 65+ that ONLY applied to tax year April 1, 2023 — the Maine Legislature REPEALED the program in 2023 due to substantial unanticipated cost. It cannot be reapplied for 2024 or later years. The Legislature replaced it with: (1) Expanded Property Tax Fairness Credit (raised maximum from $1,200 to $2,000 for 65+) and (2) Expanded Property Tax Deferral Program (Title 36 §6266 — income limit raised from $40K to ~$80K, asset limits raised). Apply for Deferral Program with town assessor by April 1.

How does Maine's Veteran Exemption work?

Maine veteran exemptions are AV reductions, not direct tax credits. The Standard Veteran Exemption (Title 36 §653) provides a $6,000 AV reduction for vets who served during a recognized war period AND meet ONE of: (a) age 62+, (b) receiving 100% disability, OR (c) became 100% disabled in service. The $6,000 STACKS with the $25,000 Homestead Exemption (combined $31,000 AV reduction). Paraplegic/SAH Veterans with VA-funded specially adapted housing receive $50,000 AV reduction. For ALL 100% disabled vets: Maine does NOT provide a categorical full property tax exemption — only the $6,000 standard or $50,000 paraplegic/SAH AV reduction. Maine does NOT join the categorical full-exemption states. Apply with town assessor (DD-214 + VA disability rating decision) by April 1.

Why do some Maine towns have very high mill rates?

Two reasons. (1) Below-market AVs. Maine requires reassessment when a town's certified assessment ratio falls below 70% of just value, but many towns delay reassessment for years or decades. When AVs are below market value, the mill rate must be high to generate the same revenue. Cumberland Town in Cumberland County has a $25.18/$1,000 mill rate — the highest in Cumberland County — because Cumberland Town has not recently revalued. After Cumberland's 2026 scheduled revaluation, AVs will rise dramatically and the mill rate will adjust downward (typically partial offset). The actual tax burden in Cumberland is comparable to surrounding communities. (2) Declining commercial tax base. Former mill cities (Rumford in Oxford County, Lewiston in Androscoggin County) have high mill rates because the post-paper-mill commercial tax base has declined while school + municipal costs persist. By contrast, coastal towns with substantial seasonal/commercial tax base (Bar Harbor, Camden, York Town, Wells) have low mill rates.

How do I appeal my Maine assessment?

About Androscoggin County

Beyond the property tax — a few things you might not know about the place.

Weird fact

**Bates College** in Lewiston (founded **1855** by Free Will Baptists as **Maine State Seminary**) is **the first American men's college to admit women** — for the **1855 founding charter** that explicitly admitted women as students from the founding (predating Oberlin College Ohio 1837 admission of women, but as the first New England men's college to be coed from founding). The **1863 Bates renaming** (after American philanthropist Benjamin Bates IV who funded 1863-1864 expansion) the abolitionist + coeducation founding values. Bates is **one of the American "Little Ivies"** + NESCAC member + for 1,800 students from 50+ countries. Notable Bates alumni include: **Edmund Muskie** (1914-1996 — US Senator from Maine 1959-1980 + 1968 Democratic VP nominee + 1972 Democratic presidential candidate + US Secretary of State 1980-1981 — graduated Bates 1936); **Bryant Gumbel** (born 1948 — NBC *Today* show host 1982-1997, CBS *60 Minutes* correspondent — graduated Bates 1970); **Andrea Mitchell** (born 1946 — NBC News chief foreign affairs correspondent and MSNBC *Andrea Mitchell Reports* host); and dozens of American figures. The **Bates College Olin Arts Center** + **Bates College Museum of Art** + **Bates College Garcelon Field** are campus landmarks.

Hometown hero

Patrick Dempsey + Bates alumni + Edmund Muskie + countless Maine figures

**Patrick Dempsey** (born 1966 in Lewiston, ME — home town) — the American actor for the **Grey's Anatomy** "Dr. McDreamy" Derek Shepherd character (2005-2015) — was raised in **Lewiston** and graduated from **St. Dominic Regional High School** in 1984. Dempsey's film career includes *Loverboy* (1989), *Sweet Home Alabama* (2002), *Enchanted* (2007), *Bridget Jones's Baby* (2016), and dozens of American films. Dempsey's **Dempsey Center** (founded 2008 in Lewiston — nonprofit cancer support and resource center, expanded 2017 to South Portland + 2022 to Bangor) is for free cancer support services. Dempsey co-founded the annual **Dempsey Challenge** Lewiston cycling fundraiser (since 2009 — annual September event drawing 4,000+ cyclists raising $20+ million cumulatively for cancer support). **Other notable Androscoggin County figures** include: **Edmund Muskie** (1914-1996 — Maine Governor, US Senator, 1968 VP nominee — see Bates College above); **Janet Mills** (born 1947 — current Maine Governor 2019-present, born in Farmington in Franklin County, but with Androscoggin County connections); and **Susan Collins** (born 1952 — US Senator from Maine 1997-present, for the 5+ Senate term moderate-Republican legacy, born in Caribou in Aroostook County, but with Bates College connections — see Bates above).

Biggest annual event

Great Falls Balloon Festival + Bates College + Dempsey Challenge

The **Great Falls Balloon Festival** (annual, third weekend of August in downtown Lewiston-Auburn since 1991) is **one of the largest annual hot-air-balloon festivals in New England** — drawing 100,000+ attendees over 3 days with 30+ hot-air balloons + balloon glow + fireworks + live music. The **Bates College** hosts annual cultural programming + annual Mt. David Summit + annual Bates Dance Festival drawing 5,000+ attendees. The annual **Dempsey Challenge** (annual, last weekend of September in Lewiston, since 2009) draws 4,000+ cyclists for 10-100 mile rides raising funds for Dempsey Center cancer support — $20+ million cumulative.

Property Tax in Androscoggin County