Town of Durham, Maine

Assessing

Town Assessor

Town Assessor - Donna Hays

  • Hours: The Assessor is usually available the first and third Mondays of every month from 9:00 am until 3:00 pm.  Please call the Town Office to confirm. Property and Code files are available at the Town Office during normal business hours:  Monday, Tuesday & Wednesday: 8:00 am to 5:00 pm, Thursday: 10:00 am to 6:00 pm, and the office is closed on Friday.
  • Email: assessor@durhammaine.gov
  • Please note that Donna only responds to emails during office hours.

Donna M. Hays, CMA serves as an agent of the Board of Assessors. Each spring (after April 1), Donna reviews all new construction and properties that have building permits or are being carried as unfinished on the town’s records. The agent also processes all the property transfers and reviews the application for exemptions. Donna is in the office two Mondays each month and if you wish to speak with her about your valuation, please call the Town Office or email her.

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2024 Personal Property and Real Estate Tax Commitment

Durham’s last town-wide assessment was in 2010.

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Maine Homeowners Assistance Fund (HAF) Program

  • The State of Maine received $50 million from the U.S. Treasury’s Homeowner Assistance Fund, established by the American Rescue Plan Act of 2021, to provide relief to homeowners who suffered financial hardship due to the coronavirus pandemic.
  • The Homeowner Assistance Fund can provide eligible homeowners with up to $50,000 in benefits. These benefits can be used for expenses or past-due bills including mortgage payments for Maine homeowners.  For more information, click here.
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Property Tax Exemptions

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The following information is provided to help reduce your property tax burden.

Homestead Exemption
  • The homestead exemption provides a reduction of up to $25,000 in the value of your home for property tax purposes. To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for the twelve months prior to applying and an application must be filed on or before April 1 to be applied to the current year. The exemption applies to any residential property that is assessed as real property. For instance, a mobile home located on a rented lot may qualify for the exemption.To qualify, you must have owned homestead property in Maine for at least 12 months prior to April 1 and make the property you occupy your permanent residence. Applications must be received no later than April 1 to be applied to the current year.
  • Homestead Exemption Application
  • Homestead Exemption Program FAQ
Veteran Exemption

A homeowner may be eligible for a reduction in the valuation of their property if they:

  • Have their permanent residence in Durham on April 1
  • Are a veteran who was honorably discharged
  • Served during a recognized war period in the U.S. Armed Forces
  • Are 62 or older or an un-remarried widow/widower of a qualifying veteran
  • Are under 62 but 100% disabled due to a service-related disability
  • An application and proof of service and discharge, such as a copy of their DD214 must be provided. For veterans who served during World War II or later, the exemption is a $6,000 reduction in valuation.
  • Veteran Exemption Application
Paraplegic Veteran
  • A veteran who received a federal grant for a specially adapted housing unit may be eligible to receive an exemption of $50,000 in valuation.
  • Veteran Exemption Application (same as regular Veteran Exemption Application)
Blind Exemption
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Current Use Programs

The State of Maine offers the following “current use programs” which give the property owner a reduction in their assessed value. Applications for these programs are available at the Town Office or the Maine Revenue Services website and must be filed on or before April 1.

Tree Growth

  • This program provides for the landowner with at least 10 acres of forested land who wishes to maintain land for the planting, culture and continuous harvesting of trees.  A Forest Management and Harvest Plan must be prepared and submitted with the application. Applications must include a map of the parcel indicating the forest type breakdown and all other areas not classified as tree growth.  The 100% valuation per acre for each forest type by county is determined by the State Tax Assessor each year.  If the classified parcel no longer meets the eligibility criteria or the landowner withdraws from the program a penalty of an amount between 20 and 30% of the difference between the tree growth value and the fair market value will be assessed depending on the amount of time in the program.
  • Tree Growth Tax Law Information

Farm Land

  • In the Farmland Tax Law program, the property owner is required to have at least five contiguous acres in their tract of land. The land must be used for farming, agriculture or horticulture and can include woodland and wasteland. Additionally, the tract must contribute at least $2,000 gross income from farming activities each year.
  • The Department of Agriculture prepares a valuation guideline for the municipalities, which results from studies based on suggested values using a correlation from income stream and market data attributable to agricultural enterprise.
  • If the property no longer qualifies as a farmland tract, then a penalty will be assessed. The penalty is equal to the taxes that would have been paid in the last five years if the property had not been in farmland, less the taxes that were originally assessed, plus any interest on that balance.
  • Farmland Tax Law (Bulletin 20)
  • 36 M.R.S. §§ 1101 - 1121 (Farm and Open Space Tax Law)
  • 7 M.R.S. chapter 2-B (Registration of Farmland)

Open Space

  • There is no minimum acreage requirement with this program. However, minimum areas and setbacks must be excluded from classification.

  • The tract must be preserved or restricted in use to provide a public benefit. Benefits recognized include public recreation, scenic resources, game management and wildlife habitat.

  • The municipal assessor is responsible for determining the value placed on open space land. In the determination of that value, the assessor must consider the sale price that a particular open space parcel would command in the open market if it were to remain in the particular category or categories of open space land for which it qualifies.

  • If an assessor is unable to determine the value of a parcel of open space land based on the valuation method above, the assessor may use the alternative valuation method. Using this method, the assessor reduces the fair market value of an open space land parcel by the cumulative percentage reduction for which the land is eligible according to certain categories. Those categories are as follows:

    • Ordinary Open Space - 20% reduction
    • Permanently Protected - 30% reduction
    • Forever Wild - 20% reduction
    • Public Access - 25% reduction

  • In other words, if the property met all of the above requirements, the owner would see a cumulative reduction of up to 95% on the classified land.

  • If the property no longer qualifies as open space, a penalty will be assessed using the same methodology as is used for removal from Tree Growth classification.

  • Open Space Application

  • See Bulletin 21 and 36 M.R.S. §§ 1101 - 1121.

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Property Tax Fairness Credit

  • The State of Maine also offers a Property Tax Fairness Credit.  Eligible Maine taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return whether they owe Maine income tax or not.  To claim credit, file Form 1040ME and Schedule PTFC for the tax year during which the property tax or rent was paid.  For more information, click here.
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State Property Tax Deferral Program

  • The State Property Tax Deferral Program is a lifeline loan program that can cover the annual property tax bills of Maine people who are ages 65 and older or are permanently disabled and who cannot afford to pay them on their own. The loan program allows Maine’s most vulnerable community members to age in place and ensures that property taxes are still delivered to municipalities, requiring repayment of the loan once the property is sold or becomes part of an estate. For more information, click here.
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