Personal Property

General Information

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.

Filing Deadline

The filing deadline for the April 1, 2024 assessment year is May 1, 2024. 

Note: Failure to file bars a taxpayer's right to appeal their 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.

Appliances, Furniture, Lighting, Phones, Land Maintenance Equipment, Building Maintenance Equipment, Signage, Décor, Vending Machines, Gym Equipment
Portable-Stationary Lifts, Power Equipment, Tools, Compressors, Generators, Welders, Chargers, Tanks, Pumps, Trailers, Storage Containers, Office Fixtures, Computers, Diagnostic Software, Phones, Security Systems, Signs, Car Crushers, Tire Shredders, Wreckers
Counters, Shelves, Vaults, Cabinets, Safe Deposit Boxes, Teller Equipment, Computers, Software, Printers/Faxes, Security Systems, Intercom Systems, Telephones, ATMs, Lighting, Signs
Grow Beds, Platforms, Trays & Pots, Ventilation System, Lab Equipment, CO2 Equipment, Irrigation System, Harvest Equipment, Chemical & Storage Equipment, Security System, Computers, Trailers, Modular Shelters, Retail Shelves, Register or POS System
Traps, Nets, Lobster Cars, Hand Tools
Blasting Equipment, Tractors, Non-Excised Heavy Equipment, Office or Storage Trailers, Welders, Power Tools, Hand Tools, Ladders, Staging, Generators, Dust Systems, Radios, Phones, Office Fixtures, Computers, Custom Software
Displays, Shelving, Racks, Counters, Signs, Registers or POS System, Electronics, Phones, Security System, Lighting Fixtures, Gas Pumps, Food Equipment, Appliances, Security Systems, Fans, Exhaust Systems, Maintenance Equipment, Signs
Appliances, Toys, Office Equipment, Furniture, Stands, Props, Educational, Material, Cabinets, Phones
Non-Excised Trailers, Carts, Phones, Hand Tools, Electronics, Water Coolers, Coffee Machines
Tractors, Mowers, Plows & Attachments, Hand Tools, Power Equipment, Carts, Trailers, Bins, Containers, Logging Equipment, Office Fixtures, Computers, Phones, Electric Fencing, Generators (First $10,000 of farm equipment used exclusively in the production of hay and field crops is exempt)
Heavy Machinery, Hand Tools, Power Tools, Trailers, Fork Lifts, Carts, Lighting, Office Fixtures, Kitchen Fixtures, Cabinets, Electronics, Phones, Computers, Security Systems, Custom Software, Benches, Shelves, Racks, Signs
Counters, Partitions, Lighting, Furniture, Computers, Printers, Custom Software, Phone Systems, Security Systems, Medical Equipment, Stands, Stools, Cabinets, Exam Tables, Appliances, Office Fixtures
Computer Hardware, Software, Copiers, Printers, FAX, Phone Systems, Office Furniture, Appliances, Filing Cabinets, Counters, Partitions, Professional Libraries, Hand Tools, Power Tools, Signs
Sporting Equipment, Furniture/Fixtures, Appliances, Trailers, Outdoor Equipment, Tools, Boats, Canoes, Lawn Equipment, Office Equipment, Phones, Signs
Tables, Chairs, Booths, Props, Decorations, Registers, Computers, Printers, Phones, Televisions, Stereo Systems, Lighting, Cooking Equipment, Dinnerware, Coolers, Appliances, Counters, Work Tables, Partitions, Signs, Brewery/Winery Equipment
Chairs, Driers, Mirrors, Shelves, Telephones, Computer, Register or POS System, Tanning Equipment, Nail Equipment, Hand Tools, Signs

How to File:

Email:  This is the preferred method along with Excel files of listings.

Mail: 85 Union Street Brunswick, ME 04011

  1. Tax Relief

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.