What is personal property? Personal property includes but is not limited to the following categories:
- Machinery & Equipment: Presses, tools, machining equipment, garage equipment, heavy-duty shelving and other machinery or manufacturing equipment, telephone equipment, vending machines, televisions, amusement apparatuses, typewriters, calculators, fax machines, copiers and other office items of this type, cargo trailers and any self propelled machinery that is not subject to excise tax.
- Computer Equipment: CPUs, monitors, servers, network wiring, printers and other computer equipment.
- Furniture & Fixtures: Business office furnishings such as desks, chairs, bookcases, file cabinets, tables, and sofas. This category also includes fixtures specific to a business that may be attached to the real estate, but is generally removed when the business relocates.
- Signs: Any business advertisement sign which requires a City permit to display.
- Park Models/Camper Trailers: Per Maine State Law, municipalities are required to assess (park model/camper trailers) housed year round in a Maine campground as personal property. Personal property is assessed only on the Park Model/Camper Trailer itself except for any additional structures attached to the dwelling or outbuildings (such as a shed). The following information will be requested yearly regarding Park Model/Camper Trailers: Year, Make, Model, Size and Serial Number and original purchase price (if available).
- BETE (Exemption) Program: Business Equipment Tax Exemption Program
- BETR (Reimbursement) Program: Business Equipment Tax Reimbursement Program
For your convenience, we have provided links to related documents below: