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

Proposed Value Notices were mailed to all property owners in Lewiston on April 24, 2026. This proposed value represents fair market value as of April 1, 2026 and was based on Lewiston sales data collected and analyzed over the past 28-month period. This valuation is reflective of what the property could sell for today.

The deadline to request an informal review of the proposed value and the data utilized to produce it is Friday, May 15, 2026. These meetings are conducted via scheduled telephone appointments. Meetings are conducted by appointment only and may be scheduled by calling toll free at : 1(888) 416-9440, Monday through Friday between the hours of 8:00am and 4:30pm, or scheduled directly online at http://www.tylertech.com/lewiston. Scheduled appointments will be accepted through Friday, May 22, 2026.

IMPORTANT: Please send any documentation regarding your property in advance of your review date to: [email protected]

For property owners who had a scheduled informal review of their property value, a second and final value notice will be mailed out after June 1, 2026. Property owners will have the opportunity to file a further formal written appeal with the Assessor’s Department. Applications will be available in the Assessor’s Department at 27 Pine Street OR On-line at: https://www.lewistonmaine.gov/107/Assessors-Department.

The Assessor’s Department will not accept formal appeal applications until the informal review process with Tyler has ended and tax bills have been issued.

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.