City of Lewiston, Maine

City of Lewiston Revaluation Project

A revaluation is a process that creates a solid base of inventory for tax purposes. The Maine Constitution states that all taxes upon real and personal estate, assessed by authority of this State, shall be apportioned and assessed equally according to the just value thereof.

In the City of Lewiston, the last revaluation took effect in 1988. Property values have changed in the last 36 years.

The purpose of the City of Lewiston conducting the revaluation, or “reval” is to comply with the State of Maine Revenue Services Department. The Revenue Services Department concluded that assessment valuations in the City are too low compared with the current sales of properties in Lewiston. The City of Lewiston has contracted with Tyler Technologies in Yarmouth, Maine; to conduct the City’s revaluation project to update property assessments.

Happening Now

Lewiston Informal Property Review Update

The informal review process with Tyler Technologies is now complete, with the final scheduled hearing having taken place on Wednesday, June 3, 2026. Tyler Technologies is currently reviewing all informal hearings. If you filed for an informal review, you can expect a second follow-up notice indicating the Final Proposed Value determined by Tyler Technologies. Taxpayers should receive this notice via USPS by early July 2026.

You may reach out to the Assessor's Department with any valuation questions until the preliminary value is committed to the tax rolls and the tax levy is finalized in August 2027. Once the value is committed and the tax is levied, the formal appeals process will begin.

Formal Appeals Process (Starting August 2027)

To appeal your assessed value after the informal review is complete and tax bills have been issued, you may file a formal written appeal with the Assessor’s Department via the following methods:

• In-Person: Applications will be available at the Assessor’s Department, located at 27 Pine Street.
• Online: https://www.lewistonmaine.gov/107/Assessors-Department

Please Note: This online link and application form will not be active or accessible until the formal appeals period officially opens in August 2027. The Assessor’s Department cannot accept formal appeal applications until after the tax bills are officially issued.

The City of Lewiston is committed to establishing the fair-market value of all properties based on the most accurate information available. For more information, please download our Frequently Asked Questions (FAQ) document.