Tax and Sewer

Property Tax

Real Estate Taxes

Taxes are based on the assessed value of land and buildings.  The Town’s Tax Assessor does the assessment.  If you have questions about the value of your property, please contact the Assessor at (207) 222-1600.

The tax rate is set annually around September 1 based on the assessment as of April 1 of that year and tax bills are sent to the owner of record as of April 1.

The tax year is July 1 through June 30.  Taxes are payable on November 15 (first half) and May 15 (2nd half).  The November payment is for July 1 through December 31 and the May payment is for January 1 through June 30.

Tax liens for non-payment are placed in mid-August following the September commitment date.  Tax liens mature 18 months later resulting in automatic foreclosure by State law.  Tax liens may affect your credit rating.

The Town accepts partial payments on taxes at any time with one exception, that exception is mid-July to mid-August during the tax lien process.  At that time, payments on current taxes must be made in full.  In addition, payments during that time must be cash or bank checks only.

Throughout the rest of the year, the Town encourages taxpayers to make partial payments if it is helpful to them.

Interest accrues on a daily basis on past due taxes.  When payments are made, they are applied to lien charges (if any) first, then to interest due, and then to taxes (oldest outstanding taxes first).

Personal Property Taxes

These taxes are based on the assessed value of business equipment, furniture and fixtures, and computer equipment.  The Town’s Assessor does the assessment.  If you have any questions about the value of your equipment/property, please contact the Assessor at (207) 222-1600.

Taxes are committed annually around September 1 based on the assessment as of April 1 and are sent to the owner of record as of April 1.  The tax year and payment dates are the same as real estate taxes.

Mobile Homes

Taxes on mobile homes are treated the same as real estate.  The only exception is when a mobile home is being moved out of town.  When that happens, State Law requires that ALL taxes must be paid in full, including the current year even if they have not been committed or billed.  In order for the home to be moved, the owner must get a signed release from the tax collector stating that all taxes are paid.


Sewer Fees

The Town of Gorham operates a sewer system in the Village and Little Falls areas.  The Portland Water District handles the day-to-day operations including billing.  Twice a year (October and April) the water district turns over to the Town all outstanding sewer bills that are 60 or more days overdue at the time of the turnover.  Customers are notified that these payments must be made to the Town of Gorham.  They will no longer show on the Portland Water District bill.  If these bills are not paid by June 30, they will be included in the lien process and treated the same as outstanding property taxes.

Liens will be placed in mid-August and will foreclose 18 months later unless paid in full  (plus interest and lien charges).


Tax Rebates/Reduction

Tax Relief

Tax Relief is provided to eligible taxpayers through the “Maine Residents Property Tax Program”.

Both property owners and renters are entitled to a rebate if their taxes or rent exceeds a certain proportion of their income.  Forms are available from the State of Maine around August 1 and must be submitted to Augusta by May 31st.  Visit the Maine Revenue Services website or call (207) 626-8475 for information.

Property Abatement

Taxpayers who are unable to pay their taxes may be eligible for consideration of a poverty abatement.  Please click HERE to obtain a Poverty Tax Abatement Application.

For assistance with additional questions, please contact the shared Gorham/Windham General Assistance Administrator, Rene Daniel, at (207) 892-1906.