Property Tax in Kennebec County, Maine

Property Tax in Kennebec County

A calculator and field guide for Augusta-area homeowners — and for anyone considering a move to Kennebec 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 Property Tax Stabilization Program was a 2023-only senior freeze that was REPEALED — replaced by expanded PTFC + Property Tax Deferral Program (Title 36 §6266).

Kennebec 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. Kennebec County contains Augusta, Waterville, Winslow, and other towns — each with its own town mill rate, but sharing the same county mill rate component. Kennebec County's representative effective rate is ~1.30%. 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. Kennebec's representative town mill rate is ~13 mills (~1.30% 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.

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

Taxing entity	Rate
Combined municipal + county + local school (Augusta ~21.50 mills, Waterville ~25 mills, Winslow ~17 mills, Gardiner ~22 mills × 100% AR; county avg ~1.30%)	13.0000
Combined total	13.0000

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 Kennebec County + Town Assessors (towns assess; Augusta = state capital). Figures may refer to different source years; a county-seat rate does not apply to every address. How we use data and estimates.

Note: Kennebec County is **home to Augusta** (~19K) — **the capital of Maine** since 1832 (when state government was moved from Portland to Augusta to be more central). The **Maine State House** (in downtown Augusta, completed 1832 — designed by American architect Charles Bulfinch, for US Capitol design + Massachusetts State House design) is for being **one of only 6 US state capitols designed by Charles Bulfinch**. Anchored by Augusta, **Waterville** (~16K — home of **Colby College** ~2,200 students, the Maine private liberal arts college founded 1813, alumni include American figures including Vermont Governor Phil Scott + Senate Majority Leader George Mitchell), **Winslow** (~7K), **Gardiner** (~6K — 1849-incorporated city + Cobbosseecontee Lake region), **Hallowell** (~3K — 1762-incorporated colonial settlement + antique shopping), Oakland, and Winthrop. Major employment includes substantial Maine state government (the state capital), the **MaineGeneral Medical Center** in Augusta + Waterville, **Colby College** (~2,200 employees including academic), the **Maine State Museum** + **Maine State Library** + **Maine State Archives** (all state cultural institutions in Augusta), and substantial advanced manufacturing.

Note: Kennebec County effective property tax rates run approximately **1.30%** — moderate by Maine standards. Combined town mill rates: Augusta 21.50 mills (~2.15% effective), Waterville 25 mills (~2.50% effective — higher rate due to Colby College tax-exempt property), Winslow 17 mills, Gardiner 22 mills. Median home values around $285K combined with the moderate effective rate produce median annual bills around $3,705.

Note: For relocation buyers: Kennebec County offers **the premier state-capital + Colby College + central Maine** option — substantial Maine state government employment (~10,000+ state employees in Augusta), the Maine State House cultural-historical heritage, the **Colby College** (one of the American "Little Ivies" + Maine private liberal arts college), exceptional outdoor recreation (the **Kennebec River** for whitewater rafting + **Belgrade Lakes** the central Maine lake region — subject of 1981 *On Golden Pond* film starring Henry Fonda + Katharine Hepburn + Jane Fonda — 11 Academy Award nominations, 3 wins), and reasonable Portland commute (Augusta to Portland ~1 hr via I-95). The trade-off: aggressive Augusta property tax burden (Augusta median bill ~$5,000 on a $230K home), persistent Augusta population stagnation (~19K population, peaked at 25K in 1970), substantial Maine state-government bureaucratic culture.

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 Kennebec County

This guide lists 7 selected communities in or associated with Kennebec 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 Kennebec County is subject to Kennebec County's tax rolls, while the portion outside is subject to the adjacent county's.

City or town	Type	Population (2020)
Augusta County seat	city	19,000
Waterville	city	16,000
Winslow	town	7,000
Gardiner	city	6,000
Oakland	town	6,000
Winthrop	town	6,000
Hallowell	city	3,000

About city-level property tax rates: The rate breakdown and calculator on this page use a representative district around Augusta. Other cities in Kennebec 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 Kennebec County + Town Assessors (towns assess; Augusta = state capital) 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 Kennebec County

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

Weird fact

The **Maine State House** in downtown Augusta was designed by **Charles Bulfinch** (1763-1844) — as **the first American-born architect** + as one of **only 6 US state capitols designed by Bulfinch** (the others: Massachusetts State House 1798, US Capitol Building Washington DC ~1818-1830 north + south wings, Connecticut Old State House Hartford 1796, Maine State House 1832, and several smaller). The 1832-built granite Maine State House (substantially expanded 1909-1911 by Boston architect G. Henri Desmond) is known for the 185-foot copper-clad dome + 4,000+ pound wisdom-figure-statue atop the dome (as the state symbol). The Maine State House grounds include the **Hall of Flags** (Maine Civil War + Spanish-American War + WWI + WWII regimental flags) + the **Maine State Museum** (Maine cultural-historical museum) + the **Maine State Library** (the 1836-founded Maine state library) + the **Maine State Archives** (the state archival repository). The **Maine House of Representatives** has **151 representatives** — 1 representative per ~9,000 residents (more representative-dense than the US House of Representatives at 1 per ~770,000 residents). The Augusta state-capital identity is for being **more rural than most US state capitals** — approximately 19,000 residents (smaller than dozens of other Maine cities and towns).

Hometown hero

Colby College alumni + Maine political figures + George Mitchell

**George Mitchell** (born 1933 in Waterville, ME — home town with Kennebec County connections) is **one of the most-prominent American political figures of his generation** — as: **US Senator from Maine** 1980-1995 + **Senate Majority Leader** 1989-1995 + **Special Envoy for Northern Ireland** 1995-2001 (for 1998 Good Friday Agreement that ended Northern Ireland Troubles — awarded the 1999 Presidential Medal of Freedom + 1999 Liberty Medal for peace work) + **Special Envoy for Middle East Peace** 2009-2011 + **Chairman of the Walt Disney Company** 2004-2007 + **Chairman of the Mitchell Report on Steroids in Major League Baseball** 2007. Mitchell graduated from **Bowdoin College** (1954, in Cumberland County) and **Georgetown University Law Center** (1960). The **George J. Mitchell Department of Special Collections + Archives** at the **Bowdoin College** holds the Mitchell archives. **Other notable Kennebec County figures** include: **Edna St. Vincent Millay** (1892-1950 — the American poet of *Renascence* 1912 and the 1923 Pulitzer Prize-winning *The Ballad of the Harp-Weaver*, born in Rockland in Knox County but with Kennebec County educational connections); **Robert Peary** (1856-1920 — the American explorer for the 1909 first claim to North Pole exploration, born in Cresson PA but with Bowdoin College + Maine connections); and **Margaret Chase Smith** (1897-1995 — the US Senator from Maine 1949-1973, for the 1950 "Declaration of Conscience" speech denouncing Senator Joseph McCarthy).

Biggest annual event

Maine State House primary tradition + Colby College + Belgrade Lakes

The **Maine State House** in downtown Augusta hosts state government activity year-round + tourist visits drawing 100,000+ annual visitors. The **Colby College** in Waterville hosts annual cultural programming + annual Spring Carnival drawing 5,000+ attendees. The **Belgrade Lakes** region (the 7-lake chain in central Kennebec County including Great Pond + Long Pond + Messalonskee Lake + Salmon Lake + McGrath Pond + Snow Pond + East Pond) is for summer tourism drawing 100,000+ annual visitors with camp culture + bass + landlocked salmon fishing.

Property Tax in Kennebec County