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2024 mil rate · Lincoln County, ME
Boothbay Harbor property tax rate
Boothbay Harbor's 2024 mil rate is $9.45 per $1,000 of assessed value. A property assessed at $300,000 owes $2,835.00 for the year. That ranks 416th highest of Maine's 482 municipalities, in the lowest quarter, $5.11 per $1,000 below the $14.56 per $1,000 state median.
- 1Mil rate $9.45 per $1,000
- 2Bill on $300,000 assessed $2,835.00
Your Boothbay Harbor tax bill
The bill before exemptions and credits. Compare every Maine rate.
Boothbay Harbor's rate, ratio and tax base
Maine Revenue Services certified Boothbay Harbor's 2024 ratio at 90%: its assessments average 90% of market value, below market, so the $9.45 rate overstates the tax on a dollar of market value. Multiplying the rate by the ratio gives $8.50 per $1,000 of market value at that average level. The state median ratio is 100%, and 234 municipalities are certified at 100%.
The rate comes from the town's own numbers: Boothbay Harbor committed $9,221,482 of property tax on $975,818,200 of taxable valuation, and $9.45 per $1,000 on that valuation raises $9,221,482. That commitment ranks 83rd of 482 in Maine and is 8.44% of all the property tax committed in Lincoln County's 19 municipalities; the valuation ranks 64th.
Tax on common assessed values in Boothbay Harbor
| Assessed value | 2024 bill | Versus ME median rate |
|---|---|---|
| $200,000 | $1,890.00 | −$1,022.00 |
| $300,000 | $2,835.00 | −$1,533.00 |
| $400,000 | $3,780.00 | −$2,044.00 |
| $500,000 | $4,725.00 | −$2,555.00 |
| $750,000 | $7,087.50 | −$3,832.50 |
Each bill is the assessed value divided by 1,000 and multiplied by $9.45, before exemptions, credits such as Maine's homestead exemption or special charges. These are assessed values, not sale prices: at a 90% ratio the $300,000 row is a property worth about $333,333. The last column is the difference from the same assessment at the $14.56 per $1,000 state median.
How Boothbay Harbor compares in Lincoln County and Maine
Among the 19 municipalities in Lincoln County, Boothbay Harbor ranks 13th highest; the county median is $12.11 per $1,000, so Boothbay Harbor sits $2.66 per $1,000 below it. The next higher rate in the county is Whitefield at $10.07, and the next lower is Bristol at $8.90. Statewide, 13% of municipalities have a lower mil rate than Boothbay Harbor.
Outside Lincoln County, the closest rates are Alfred ($9.45, York), Belgrade ($9.50, Kennebec), Castine ($9.50, Hancock), Lebanon ($9.50, York). Because towns assess at different shares of market value, the rate multiplied by the certified ratio is the better guide to what a house of a given price pays.
Appealing a Boothbay Harbor assessment
In Maine an abatement starts with a written request to Boothbay Harbor's assessors within 185 days of the tax being committed. The assessors have 60 days to decide; then the appeal goes within 60 days to the Board of Assessment Review, or to the Lincoln County commissioners where the municipality has no board, and on to the Superior Court within 30 days (Maine Revenue Services, Property Tax Bulletin No. 10 (revised March 26, 2020)). Overvaluation is judged against how the town assesses similar property on average, which is where Boothbay Harbor's 90% certified ratio comes in: a $300,000 assessment at that ratio corresponds to about $333,333 of market value.
The Maine appeal page sets out each step with its source and the ratio arithmetic. This is a summary of the published procedure, not legal advice.
Boothbay Harbor property tax questions
What is the property tax rate in Boothbay Harbor, ME?
Boothbay Harbor's 2024 mil rate is $9.45 per $1,000 of assessed value. Source: Maine Revenue Services.
How much is the property tax on a $300,000 assessment in Boothbay Harbor?
$300,000 ÷ 1,000 × $9.45 = $2,835.00 a year, before exemptions and credits.
Is Boothbay Harbor's tax rate high for Maine?
It ranks 416th highest of 482, in the lowest quarter of Maine municipalities; the median is $14.56 per $1,000. Its certified ratio is 90%, so its assessments sit below market value on average.
How do I appeal a Boothbay Harbor property assessment?
Written abatement request to the assessors: 185 days after commitment (36 M.R.S. §§ 841–849 (Bulletin 10)). Then: assessors' decision (60 days); appeal to the board of assessment review or county commissioners (60 days); appeal to the superior court (30 days).
Source: Maine Revenue Services, 2024 Municipal Valuation Return Statistical Summary, Section 1 (certified ratio, commitment, tax rate, total taxable valuation), dated November 19, 2025. Appeal steps: Maine Revenue Services, Property Tax Bulletin No. 10 (revised March 26, 2020). Last checked October 21, 2026. This page explains published figures; it is not tax or legal advice.