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Personal Property

Personal Property
is defined 36 M.R.S.A. § 601 as "all tangible goods and chattels wheresoever they are and all vessels, at home or abroad." "Chattels" is defined in Ballentine's Law Dictionary as "property which is movable and not so connected with the ground as to become part of the real estate.

Two Basic Classes of Personal Property

  • Intangible Personal Property - includes stocks, bonds, notes, mortgages,
    cash, bank deposits, accounts, credits, dividends, patent rights, etc.
  • Tangible Personal Property - includes motor vehicles, livestock, furniture, jewelry,
    machinery and grain. Some tangible property is taxable, some may be exempt from taxation statutorily.


Where Taxed and to Whom - General Rule
Taxable personal property, whether located within or outside the State, normally
must be taxed to the owner by the municipality in which he or she resides.There are
some exceptions to this general rule.

Inventory of Taxable Property
(Taxpayer List ("Section 706"))
Method of Giving Notice - Before making an assessment, 36 M.R.S.A. § 706
states that the assessors may give "seasonable notice" in writing to all persons liable to taxation in the municipality, asking them to provide the assessors with "true and perfect lists" of all the taxable real and personal property which they possessed on April 1st of that year. The notice may be mailed to the last known address of the taxpayer or may be provided by any other method that provides reasonable notice to the taxpayer. However, if the assessors do give direct notice and a taxpayer fails to submit his/her list of taxable property, the taxpayer may be barred from requesting an abatement later on unless the taxpayer provides a list with his/her abatement application and satisfies the assessors that he/she was unable to furnish it by the original deadline.

Forms - Please find below downloadable / fillable forms for the Personal Property Declaration as well as the BETE application. Forms can either be mailed to our
1 Summer Street Address or, emailed to Carol Doucette at .
    Personal Property Declaration
    BETE Application
Depreciation Schedule


Daniel J. Robinson, CMA
(207) 985-2102 x 1310

Megan B. Verlander, CMA
Assistant Assessor
(207) 985-2102 ext. 1333

Carol A. Doucette
Administrative Assistant
(207) 985-2102 ext. 1309

Assessing Department
1 Summer St.
Kennebunk, Maine 04043
Ph: (207) 985-2102 ext. 1605
Fx: (207) 985-4609
Location: Second Floor


Monday - Friday
8:00 am - 4:30 pm

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