Property Valuation

Maine property taxes are based on assessed value, which municipalities typically set at:

A50% of market value by law
B100% (just value) per Maine Constitution✓ Correct
CWhatever the assessor determines without restriction
DThe value listed on the most recent deed

Explanation

The Maine Constitution requires property to be assessed at its 'just value,' which courts have interpreted as market value (100%). In practice, some municipalities assess below 100%, but just value is the constitutional standard.

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