In the State of Maine, personal property used for the purposes of conducting business is subject to taxation. Furniture and fixtures, machinery and equipment, and computers are assessed each year as they are on April 1. The Town of Brunswick mails a declaration to all business’ annually requesting a true and perfect list of all personal property the business is in possession of as of April 1. The declaration form and depreciation schedule are available below.
The filing deadline for the April 1, 2023 assessment year is May 1, 2023.
Note: Failure to file bars a taxpayer's right to appeal his or her valuation. If a business is no longer operating as of April 1 and the taxpayer fails to notify the Assessing Office by May 1, a tax bill may be issued.
Personal Property Subject to Taxation
The following can be utilized as a guide and is a non-exhaustive list of items typically found at certain types of businesses, including home occupations. The Assessing Office can assist with specific questions. Select from the applicable industry below.
How to File:
Email: email@example.com. This is the preferred method along with Excel files of listings.
Mail: 85 Union Street Brunswick, ME 04011
Business Equipment Tax Exemption (BETE) (Title 36 M.R.S.A. §691-700-B)
The BETE program is a 100% property tax exemption program for eligible property that would have been first subject to tax in Maine on or after April 1, 2008.
Business Equipment Tax Reimbursement (BETR) (Title 36 M.R.S.A. §6651-6665)
The BETR program is designed to encourage capital investment in Maine. The program reimburses taxpayers for local property taxes paid on most qualified business property. To qualify, qualified business property must have been first placed in service in Maine between April 2, 1995 and April 1, 2007. Retail property is generally ineligible for the BETE program, thus would be eligible for BETR even if placed in service after April 1, 2007.