Frequently Asked Questions

The Town of Brunswick conducted a town-wide property revaluation in 2025. A revaluation is the process of adjusting all property assessments to reflect current market value as of a specific date. The purpose of the 2025 revaluation was to restore equity so that property taxes are distributed fairly among all property owners.

In 2026, the Town is performing an annual assessment update rather than a full revaluation. This update is intended to maintain the accuracy and equity achieved through the 2025 revaluation. Annual updates allow the Assessor’s Office to account for recent sales activity, new construction, property changes, and evolving market conditions, helping prevent large shifts in value in the future.

The 2026 annual update reflects market conditions as of April 1, 2026, as required by Maine Property Tax Law. Assessments are based on the real estate market leading up to that date.

Updated assessments from the 2026 annual update will be reflected in the tax bills mailed in September 2026.

Real estate markets changes every year. Some neighborhoods or property types may change faster than others. Annual updates help ensure that assessments remain aligned with the market and that inequities do not rebuild over time. This approach promotes stability, predictability, and fairness for taxpayers.

Maine law requires that properties be assessed at fair market value and that municipalities maintain a minimum assessment ratio of 70%. While a general valuation is required at least every 10 years, annual updates are a best practice used to maintain compliance with state standards and avoid the need for more disruptive and costly large-scale revaluations.

The 2026 annual update is being conducted by the Town of Brunswick Assessor’s Office, using verified sales data, building permit information, field inspections, and other market analysis tools.

Assessments reflect market value, not just physical changes to a property. Even if no improvements were made, changes in the real estate market, such as increased demand, limited supply, or shifts in buyer preferences, may affect property values. Annual updates ensure those market changes are reflected gradually rather than all at once.

Assessments are not driven by whether the market is “high” or “low,” but by the legal requirement to assess at fair market value. If market values decline in the future, assessments will also be adjusted accordingly. Maintaining current values protects taxpayers by avoiding large corrections later.

The Assessor’s Office maintains detailed property records using building permits, prior inspections, sales inspections, and periodic field reviews. In many cases, this information is sufficient to develop a reasonable estimate of market value. Property owners may request an interior inspection if they believe it would improve the accuracy of their assessment. Property record cards are available for review online.

A change in assessment does not automatically result in a higher tax bill. Your taxes may increase, decrease, or remain relatively stable depending on how your property’s value changes compared to the community average. For example, if your assessment increases by 10% but the average assessment increase town-wide is 15%, your share of the tax burden may decrease, assuming municipal, school, and county budgets remain stable.

No. Assessment updates do not generate additional revenue for the Town. The total amount raised through property taxes is determined by the approved municipal, school, and county budgets. Assessments only determine how the total tax levy is distributed among property owners.

An analogy:

Think of the tax levy as a pie. The size of the pie is set by voters and elected officials through the budget process. The Assessor’s role is not to make the pie bigger, but to ensure it is sliced fairly, so each property owner pays a share based on current market value.

The Assessor’s Office encourages property owners to review their property record card and contact staff with any questions or concerns. Informal discussions are often the most effective way to resolve issues and ensure assessments are accurate and well understood.