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Go to kennebunkmaine.us/addresschange and complete the on-line form (link at the bottom of the page). You also may submit your request via fax: (207) 985-4609 or mail to: Town of Kennebunk, Assessing Office, 1 Summer Street, Kennebunk, ME 04043.
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In short, yes you are. Title 36 §558 and §558-A outlines the prorating of taxes and the liabilities of the parties involved.
Kennebunk's tax bills go out twice a year. The first half is due the first friday in October, and the second half is due the first friday in April.
The Assessor's Office analyzes sales information, economic data, and other information to determine the value of property. That information is then used to develop the assessments, through mass appraisal technique, of all the unsold property in the municipality. The International Association of Assessing Officers provides a general overview of assessing in their brochure "For the Property Owner Who Wants To Know" . Laws and procedures specific to Maine are not represented in the brochure.