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2024 mil rate · Penobscot County, ME
Lowell property tax rate
Lowell's 2024 mil rate is $13.20 per $1,000 of assessed value. A property assessed at $300,000 owes $3,960.00 for the year. That ranks 298th highest of Maine's 482 municipalities, below the middle, $1.36 per $1,000 below the $14.56 per $1,000 state median.
- 1Mil rate $13.20 per $1,000
- 2Bill on $300,000 assessed $3,960.00
Your Lowell tax bill
The bill before exemptions and credits. Compare every Maine rate.
Lowell's rate, ratio and tax base
Maine Revenue Services certified Lowell's 2024 ratio at 100%: its assessments average 100% of market value, exactly at market. Multiplying the rate by the ratio gives $13.20 per $1,000 of market value at that average level. The state median ratio is 100%, and 234 municipalities are certified at 100%.
The rate comes from the town's own numbers: Lowell committed $999,387 of property tax on $75,711,137 of taxable valuation, and $13.20 per $1,000 on that valuation raises $999,387. That commitment ranks 368th of 482 in Maine and is 0.38% of all the property tax committed in Penobscot County's 58 municipalities; the valuation ranks 359th.
Tax on common assessed values in Lowell
| Assessed value | 2024 bill | Versus ME median rate |
|---|---|---|
| $200,000 | $2,640.00 | −$272.00 |
| $300,000 | $3,960.00 | −$408.00 |
| $400,000 | $5,280.00 | −$544.00 |
| $500,000 | $6,600.00 | −$680.00 |
| $750,000 | $9,900.00 | −$1,020.00 |
Each bill is the assessed value divided by 1,000 and multiplied by $13.20, before exemptions, credits such as Maine's homestead exemption or special charges. These are assessed values, not sale prices: at a 100% ratio the $300,000 row is a property worth about $300,000. The last column is the difference from the same assessment at the $14.56 per $1,000 state median.
How Lowell compares in Penobscot County and Maine
Among the 58 municipalities in Penobscot County, Lowell ranks 44th highest; the county median is $16.23 per $1,000, so Lowell sits $3.03 per $1,000 below it. The next higher rate in the county is Plymouth at $13.40, and the next lower is Burlington at $13.00. Statewide, 38% of municipalities have a lower mil rate than Lowell.
Outside Penobscot County, the closest rates are Crystal ($13.20, Aroostook), South Portland ($13.20, Cumberland), Roxbury ($13.24, Oxford), Bucksport ($13.25, Hancock). Because towns assess at different shares of market value, the rate multiplied by the certified ratio is the better guide to what a house of a given price pays.
Appealing a Lowell assessment
In Maine an abatement starts with a written request to Lowell's assessors within 185 days of the tax being committed. The assessors have 60 days to decide; then the appeal goes within 60 days to the Board of Assessment Review, or to the Penobscot County commissioners where the municipality has no board, and on to the Superior Court within 30 days (Maine Revenue Services, Property Tax Bulletin No. 10 (revised March 26, 2020)). Overvaluation is judged against how the town assesses similar property on average, which is where Lowell's 100% certified ratio comes in: a $300,000 assessment at that ratio corresponds to about $300,000 of market value.
The Maine appeal page sets out each step with its source and the ratio arithmetic. This is a summary of the published procedure, not legal advice.
Lowell property tax questions
What is the property tax rate in Lowell, ME?
Lowell's 2024 mil rate is $13.20 per $1,000 of assessed value. Source: Maine Revenue Services.
How much is the property tax on a $300,000 assessment in Lowell?
$300,000 ÷ 1,000 × $13.20 = $3,960.00 a year, before exemptions and credits.
Is Lowell's tax rate high for Maine?
It ranks 298th highest of 482, below the middle of Maine municipalities; the median is $14.56 per $1,000. Its certified ratio is 100%, so its assessments sit at market value on average.
How do I appeal a Lowell property assessment?
Written abatement request to the assessors: 185 days after commitment (36 M.R.S. §§ 841–849 (Bulletin 10)). Then: assessors' decision (60 days); appeal to the board of assessment review or county commissioners (60 days); appeal to the superior court (30 days).
Source: Maine Revenue Services, 2024 Municipal Valuation Return Statistical Summary, Section 1 (certified ratio, commitment, tax rate, total taxable valuation), dated November 19, 2025. Appeal steps: Maine Revenue Services, Property Tax Bulletin No. 10 (revised March 26, 2020). Last checked October 21, 2026. This page explains published figures; it is not tax or legal advice.