Property Tax in Scarborough

The property tax mil rate in Maine includes both the school and the municipal costs. The mil rate is expressed in reference to $1,000 in taxable valuation.

Tax Rate:  $11.33 per $1,000 of valuation for FY26

FY26 Commitment Date: August 20, 2025 (4/1/25 Assessment Date) 

Total taxable valuation base of the town is 7,969,935,900

Cerified Ratio: 100%

Scarborough compares favorably to other communities in Maine for FY 2025.
  • Scarborough $10.93
  • South Portland $13.20
  • Biddeford $14.22
  • Westbrook $14.75
  • Gorham $14.70
  • Saco $14.05
  • Bath $16.50
  • Portland $15.01
  • Bangor $18.55
  • Cape Elizabeth $11.00
  • Cumberland $23.25
  • Freeport $13.35
  • Waterboro $11.05

Business Equipment Tax Exemption (BETE) and the Business Equipment Tax Reimbursement (BETR)
The State of Maine provides an exemption from property taxes for certain types of business equipment and a reimbursement for other types of business equipment. For a tutorial to find the right program for your business, Click here to download a pdf. Additional information can be found on the State’s Website.

To visit the State of Maine’s Property Tax Division Webpage, click here

Other important Tax information for Businesses:

Sales Tax:
The State of Maine’s general sales tax rate is 5.5%, meals, drinks and lodging are taxed at 8%. A pdf reference guide to sales and use law is available here. To go to the State’s website for more info click here

Service Provider Tax:
Certain services are subject to a service provider tax. To determine if you are subject to the tax, click here.

Corporate Income Tax:
Maine imposes an income tax on all entities organized as corporations (except S corporations) and that have Maine-source income. The corporate income tax is graduated, with rates ranging from 3.5% of adjusted federal taxable income(for income up to $350,000) to 8.93% + $271,845 (for income at or above $3,500,000).
http://maine.gov/revenue/incomeestate/corporate/corp.htm