Personal Property Information

Personal Property is subject to taxation in the State of Maine per M.R.S. Title 36 §601. Business Personal Property is equipment that is either not attached to real estate, or can be easily removed. Taxes are levied against all business equipment (furniture, fixtures, computers, software, and machinery) that is located in the Town of York as of April 1st.

The Assessing office mails a request for a true and perfect list of all business assets (Personal Property Declaration Form) in February of each year with a return deadline of May 1st. Failure to return this form bars a taxpayer's right to appeal their valuation for that year per M.R.S. 36 706-A. The assessing office may estimate the value of personal property if no declaration is returned or returned untruthfully. 

If a business changes ownership, or closes, it is the responsibility of the taxpayer to notify the assessing office.

The business owner in possession on April 1st is responsible for the entire years personal property tax bill. The assessing office does not prorate taxes.

*NEW 2026 Personal Property Declaration*

Personal Property Guidance

706-A Bulletin

Incomplete List of Taxable Personal Property

Exemptions

Tax Programs

Business Equipment Tax Exemption (BETE) is an exemption for qualifying equipment that was placed in service after April 1st, 2008 and located in a non-retail facility.

For more info: BETE Bulletin 

BETE Application

Business Equipment Tax Reimbursement (BETR) is administered by the State of Maine for eligible assets placed into service after April 1st, 1996.

For more info: BETR Bulletin

State Application Booklet