Assessment Year: April 1st (According to State Law Title 36 MRSA §502)
The ownership and condition of all property is fixed as of April 1st each year. The owner of record on April 1st, is responsible for the annual tax bill. The current assessment information available from this office reflects the owners and assessments as of April 1, 2013. Any ownership changes or improvements to the property made after April 1, 2013, will not change the tax bill until September of 2014.
Fiscal Year: July 1, 2013 to June 30, 2014 (set by Town Council)
The budget, approved by the Town Council on April 22, 2013, covers this period. Even though the tax bills are not mailed until the end of September, the fiscal year began July 1, 2013.
Commitment Date: September 25, 2013 (determined by Assessor).
When the Assessor "commits" the town's assessment rolls to the Tax Collector. The commitment date varies each year. In Falmouth, this date is usually in September.