The Property Tax Division presently offers three basic courses in assessing. Each basic course concludes with an examination which, at the discretion of the instructor, may be open-book. Exams are corrected and scored by the instructor and formal notification is sent to the student.
The courses are taught in different areas at different times of the year, depending on the need and availability of class location. Each course is also offered at the week long property tax school held annually the first week of August.
Any individual who would like to be an instructor is encouraged to contact Jeff Kendall at 207-624-5608.
In most cases, a minimum number of registrants may be required. Please inform any interested persons about these courses. If you are aware of sufficient demand for basic course instruction in any area of the state where courses are not presently being offered, contact the Property Tax Division at 207-624-5608 so that attempts can be made to find a qualified instructor.
Basic Course One:
Property and Value
Assessment and the Appraisal Process
Property Assessment Records
Basic Course Two:
Laws Relating to Property Taxation
Assessment Office Administration
Basic Course Three:
Cost Approach to Value
Use of Pricing Schedules
Appraisal of Residential Buildings
Appraising Mobile Homes
Appraising Commercial Properties
Depreciation and Obsolescence
Income Approach to Value
Equalization of Assessments-Measurement