The Town of Levant, Maine tax commitment is the official record that authorizes property tax collection for the fiscal year. Local assessors compile a list of every taxable property with the amount each owner owes, then sign a warrant directing the tax collector to begin collecting.1Maine Revenue Services. Property Tax Bulletin No. 15 – The Commitment Book For the 2025 tax year, Levant’s commitment book reflects a mill rate of 11.000 and a total committed tax of roughly $2.69 million across all taxable parcels in town.2Town of Levant. 2025 Real Estate Tax Commitment Book
What Your Entry in the Book Shows
The commitment book is a public record. You can view it at the Levant Town Office during regular business hours, and the town posts a digital copy on its official website.3Town of Levant. Assessor The online version matches the physical book.
Each entry lists the property owner’s name and mailing address, a Map and Lot number tying the parcel to the town’s tax maps, separate assessed values for land and buildings, any exemptions applied, the net taxable assessment, and the calculated tax. A typical South Levant Road parcel might show $69,000 in land value and $105,700 in building value, with the tax figured from the mill rate.2Town of Levant. 2025 Real Estate Tax Commitment Book
The split between land and building value matters. If you think the assessor overvalued your house, the breakdown tells you where to focus a challenge. It also confirms whether exemptions you applied for are actually in effect. A Homestead Exemption, for example, subtracts up to $25,000 from just value before the tax is calculated; veterans’ and blind exemptions appear the same way, reducing the taxable number and therefore the final bill.4Maine Revenue Services. Property Tax Relief – Property Tax Exemptions
How the Mill Rate Is Set
The mill rate is the tax charged per $1,000 of assessed value. Levant’s assessors arrive at it by adding the municipal budget approved at town meeting, the school costs, and Penobscot County’s assessment, then dividing that total by the town’s overall taxable valuation. A tax assessment is legal only if the amount was raised by a vote at a properly called meeting.5Maine State Legislature. Maine Code Title 36 Section 503 – Town Taxes; Legality
Assessors may add a small overlay on top of the budgeted amount to cover abatements and rounding. State law caps that overlay at 5% of the total tax to be raised.6Maine State Legislature. Maine Code Title 36 Section 710 – Overlay
When Taxes Are Due
Levant’s fiscal year runs July 1 through June 30, and taxes are billed in two installments. The first is due December 15 and the second is due June 15.7Town of Levant. Tax Information You can pay by check mailed to the tax collector or in person at the Town Office.
Missing a deadline triggers interest on the unpaid balance. The municipality sets its rate each year, but state law caps the maximum. For the 2026 tax year, Maine’s Treasurer set the maximum allowable rate at 7.0%, down from 7.5% the prior year.8Office of the Maine State Treasurer. Treasurer Perry Reduces Interest Rate on Delinquent Property Taxes The warrant itself sets the date interest begins to accrue.1Maine Revenue Services. Property Tax Bulletin No. 15 – The Commitment Book
What Happens If You Don’t Pay
Interest is only the first step. Between eight months and one year after the commitment date, the tax collector can start the lien process by sending a written demand giving you 30 days to pay. If you still haven’t paid, the collector records a tax lien certificate at the Penobscot County Registry of Deeds within 10 days after that 30-day window closes.9Maine State Legislature. Maine Code Title 36 Section 942 – Tax Lien Certificate; Procedure
Once the certificate is recorded, the municipality holds a tax lien mortgage on the property that takes priority over all other mortgages and liens. You then have 18 months to pay the overdue taxes plus interest and costs. If those 18 months pass without full payment, the lien is automatically deemed foreclosed and your right to redeem the property expires.10Maine State Legislature. Maine Code Title 36 Section 943 – Tax Lien Mortgage; Redemption; Discharge; Foreclosure From a first missed payment to foreclosure can be as little as about two and a half years.
If You Think Your Assessment Is Wrong
You can file a written abatement application with the Levant assessors within 185 days of the commitment date if the claim is based on an error or irregularity in the assessment. For issues other than valuation errors, you can file between one and three years after commitment, but the municipality cannot grant an abatement to correct a valuation error during that later period.11Maine State Legislature. Maine Code Title 36 Section 841 – Abatement Procedures
The burden of proof is on you. Maine law presumes the assessment is correct. To succeed, you generally need to show that your property is overvalued by 10% or more compared to similar properties, or that the assessor’s records contain factual errors such as wrong dimensions, incorrect building materials, or features your property doesn’t actually have. The assessor will likely request an interior and exterior inspection as part of the review. Refusing that inspection without providing alternative documentation such as a recent private appraisal can lead to denial.
The assessor has 60 days to respond. No response counts as a denial. If your abatement is denied, you can appeal to the town’s Board of Assessment Review within 60 days of the denial. One caution: an abatement review can go either direction. If the inspection shows the records understate your property’s features, your assessed value could go up.
Exemptions and Credits That Lower the Bill
All exemption applications must be filed with the Levant assessor’s office by April 1 of the tax year.4Maine Revenue Services. Property Tax Relief – Property Tax Exemptions
Homestead Exemption
If you’ve owned and occupied a home in Maine as your primary residence for at least 12 months, the Homestead Exemption reduces your property’s just value by up to $25,000 before taxes are calculated.4Maine Revenue Services. Property Tax Relief – Property Tax Exemptions The actual reduction depends on the town’s certified assessment ratio. If Levant’s ratio is below 100%, the exemption is adjusted proportionally. At a mill rate of 11.000, the full $25,000 exemption saves $275 a year.12Maine Legislature. Maine Code Title 36 Section 683 – Exemption of Homesteads
Veterans and Blind Exemptions
Veterans who served during a federally recognized war period and have reached age 62, along with veterans who are completely disabled, qualify for a $6,000 reduction in just value. Veterans who served during or before World War I receive a $7,000 exemption. Paraplegic veterans with specially adapted housing can receive up to $50,000.13Maine Legislature. Maine Code Title 36 Section 653 – Estates of Veterans Unremarried surviving spouses and minor children of qualifying veterans can also claim these exemptions. Legally blind residents qualify for a separate partial exemption.
Property Tax Fairness Credit
This one is not an exemption on your tax bill but a credit claimed on your Maine income tax return. Residents with Maine adjusted gross income up to $40,000 may qualify for a refundable credit based on the property taxes or rent they paid during the year. The credit equals 40% of the amount by which your property tax burden exceeds 10% of your income.14Maine Legislature. Maine Code Title 36 Section 5219-II – Property Tax Fairness Credit The Legislature has expanded the credit in recent years, so check the current Schedule PTFC for updated maximum amounts.15Maine Revenue Services. Property Tax Fairness Credit Summary
State Property Tax Deferral Program
Maine residents aged 65 and older who meet income and asset limits can apply to defer their property taxes through a state-administered program. Deferred taxes become a lien on the home that gets repaid when the property is sold or becomes part of an estate. Applications for the 2026 tax year must be filed with the Levant assessor’s office between January 1 and April 1, 2026.16Maine Revenue Services. State Property Tax Deferral Program This program replaced the former Senior Property Tax Stabilization program, which was repealed in 2023.