Property Tax Records – What’s Confidential?

Training for: Legal Notes

There’s a common (and mistaken) belief that most property tax records are confidential. But in fact, the vast majority of property tax records, including, for example, valuation books, tax maps, property cards, commitment warrants, tax bills, liens, and tax abatements and exemptions, are public records (see 36 M.R.S.A. § 191(2)(I)). Hence, under Maine’s Freedom of Access Act they are accessible by the public on the same terms as any other public record (see 1 M.R.S.A. § 408-A).

Nevertheless, there are a few property tax-related records that are confidential by statute. Here are all the ones we know of:

Tree Growth Tax Law. The forest management and harvest plan required for continued eligibility under the Tree Growth Tax Law is confidential (see 36 M.R.S.A. § 575-A).

Proprietary information. Information submitted by a taxpayer to an assessor in response to a request and that is proprietary (i.e., a trade secret or commercial or financial information that would impair the taxpayer’s competitive position) and clearly labeled as such is confidential (see 36 M.R.S.A. § 706).

Poverty abatements. All records associated with tax abatements for poverty or financial hardship, including applications, supporting information, files, communications, and decisions, are confidential (see 36 M.R.S.A. § 841(2)(E)).

Veterans’ exemption applications. Applications and proof of entitlement for veterans’ exemptions are confidential (see 36 M.R.S.A. § 653(1)(G)).

Certain taxpayers’ addresses. The residential address of any participant in the State’s Address Confidentiality Program to protect victims of domestic violence, stalking or sexual assault is confidential (5 M.R.S.A. § 90-B).

Social Security numbers. Social Security numbers are confidential wherever they may appear in property tax records, for example, on the Maine real estate transfer tax declaration form (see 1 M.R.S.A. § 402(3)(N)).

If we’ve missed anything, we’re confident that some sharp-eyed reader will bring it to our attention. (By R.P.F.)

There’s a common (and mistaken) belief that most property tax records are confidential. But in fact, the vast majority of property tax records, including, for example, valuation books, tax maps, property cards, commitment warrants, tax bills, liens, and tax abatements and exemptions, are public records (see 36 M.R.S.A. § 191(2)(I)). Hence, under Maine’s Freedom of Access Act they are accessible by the public on the same terms as any other public record (see 1 M.R.S.A. § 408-A).

Nevertheless, there are a few property tax-related records that are confidential by statute. Here are all the ones we know of:

Tree Growth Tax Law. The forest management and harvest plan required for continued eligibility under the Tree Growth Tax Law is confidential (see 36 M.R.S.A. § 575-A).

Proprietary information. Information submitted by a taxpayer to an assessor in response to a request and that is proprietary (i.e., a trade secret or commercial or financial information that would impair the taxpayer’s competitive position) and clearly labeled as such is confidential (see 36 M.R.S.A. § 706).

Poverty abatements. All records associated with tax abatements for poverty or financial hardship, including applications, supporting information, files, communications, and decisions, are confidential (see 36 M.R.S.A. § 841(2)(E)).

Veterans’ exemption applications. Applications and proof of entitlement for veterans’ exemptions are confidential (see 36 M.R.S.A. § 653(1)(G)).

Certain taxpayers’ addresses. The residential address of any participant in the State’s Address Confidentiality Program to protect victims of domestic violence, stalking or sexual assault is confidential (5 M.R.S.A. § 90-B).

Social Security numbers. Social Security numbers are confidential wherever they may appear in property tax records, for example, on the Maine real estate transfer tax declaration form (see 1 M.R.S.A. § 402(3)(N)).

If we’ve missed anything, we’re confident that some sharp-eyed reader will bring it to our attention. (By R.P.F.)