Of all the civic processes a town undertakes, a revaluation is often the most feared — and the most misunderstood. No community in Maine opts to conduct a revaluation simply because it seems like a fun civic challenge. It’s a requirement under the Maine Constitution, designed to ensure that the property tax burden is distributed fairly among property owners.

Preliminary valuation notices are expected to be mailed to all Brunswick property owners in mid-June 2025. With property values rising since the 2017 revaluation, some may experience sticker shock — particularly those who haven’t been following the real estate market.

As your assessor, I want to clarify the process and reassure property owners that a significant increase in your property assessment does not automatically mean a proportional increase in your tax bill. In fact, some property owners may even see a decrease. It all depends on two key factors: your new assessment and the town’s annual budget.

Assessed values: Ensuring fairness

My job, by law, is to determine each property’s fair market value. This is based on a variety of factors, including location, condition, quality of construction, comparable sales and — in the case of commercial properties — income potential.

Over time, some property types appreciate faster than others, and disparities naturally develop. A revaluation corrects these imbalances to restore fairness. Once the revaluation is complete, the town’s total taxable value is recalculated. If your property’s value increased more than the townwide average, you may see an increase in your tax bill. But that leads us to the second factor: the budget.

Brunswick’s budget: Who sets the numbers?

The annual budget determines how much funding the town needs for essential services like fire and police protection, education, road maintenance and more. This amount is set by residents and their elected officials — not the Assessor’s Office.

Throughout the budgeting process, the Town Council holds weekly workshops where residents can provide input, ask questions and engage directly with their councilors. After the council adopts a budget — adoption is scheduled for May 15 — the school portion goes to a townwide vote — scheduled this year for June 10.

How it all comes together

Once both the revaluation and the budget are finalized, the town calculates a new tax rate using this formula: Budget ÷ Total Taxable Value = Tax Rate.

When a townwide revaluation increases the overall taxable value, the tax rate usually decreases. After Brunswick’s last revaluation in 2017, for example, the tax rate dropped from $29.35 to $18.37 per $1,000 of value.

It’s important to note that the town cannot collect more taxes than what’s approved of in the budget, regardless of property values. A lower rate doesn’t necessarily mean a lower tax bill — it simply reflects the updated property base.

Your individual tax bill is calculated using this formula: Assessed Value × Tax Rate ÷ 1,000 = Annual Tax.

Even if your property value increases by 30%, your tax bill might rise by less — perhaps 10% — or not at all, depending on how your property compares to the townwide average and what happens with the budget.

What can you do as a property owner?

There are several steps you can take to stay informed and involved during this process:

• Attend revaluation meetings. We’ve been providing updates at various Town Council and committee meetings. All materials are available at brunswickme.gov/revaluation.

• Join the budget conversation. Follow the budget process and participate in public meetings. The full schedule and materials are posted at brunswickme.gov/160/annual-budget.

• Apply for tax relief. Be sure you’re enrolled in all property tax relief programs you qualify for. Details are available at brunswickme.gov/tax-relief.

• Review your property record. Property cards are available online at brunswickme.gov/propertycards. Please review your information and report any inaccuracies to the Assessor’s Office.

• Discuss your assessment. If you have questions or concerns about your new assessment, you’ll have the opportunity to meet with Vision Government Solutions, Inc., our revaluation partner. These informal meetings will focus on your valuation — not your taxes. Instructions for scheduling will be included with the June notices.

Closing thoughts

Brunswick isn’t alone — many Maine communities are currently undergoing or have recently completed revaluations. Brunswick is a highly desirable place to live, and market forces beyond local control have driven property values upward. This is a good sign for our community’s strength, but we also know it puts pressure on households — especially those on fixed incomes.

A revaluation is an important opportunity to update our tax system and improve fairness. It also presents a challenge — and an opportunity — for our local government to carefully consider how to fund essential services while remaining sensitive to residents’ financial realities and for our state government to consider improving tax relief programs.

A revaluation isn’t easy — for property owners or for town staff — but it’s essential to maintaining a fair and transparent tax system. I understand that this process can feel overwhelming, and I want to reassure you: the Assessor’s Office is here to help. Our commitment is to transparency, open communication and supporting you every step of the way.

Let’s navigate this process together — with respect and meaningful dialogue.

Taylor Burns is Brunswick’s tax assessor.