Personal Property Tax Information
The Town of Naples has contracted G&K Associates to assess all taxable business and personal property for the 2024-25 tax year. G&K can be reached by calling (860) 645-9002 or emailing gkassoc@earthlink.net.
Be advised, Maine tax law requires municipalities to collect taxes from businesses and other entities with regard to furniture, fixtures, machinery, equipment, unregistered camp trailers, etc. The law requires all persons subject to personal property taxation to furnish a detailed list of items in their possession each year as of April 1st. It's critical to keep this information current and detailed by indicating additions, deletions, retired from use, quantity changes, etc. so that your tax amount is correct. This can be done by selecting the proper declaration form at the bottom of this page. Once completed, sign, date, and return it to the address indicated no later than May 1st of the current tax year.
We encourage you to file declarations electronically. Saving your completed forms and updating them year-to-year may prove efficient. If you require a copy of your most recent declaration form, please call 207-693-6364 x109.
IMPORTANT: If you are in business or own an unregistered camp trailer as of April 1st, you are liable for the entire year's Personal Property Tax Bill (7/1 to 6/30). The Town and our assessors can not prorate bills. The tax year runs from July 1st to June 30th. Tax bills will be issued to all businesses and unregistered camp trailer owners unless the Assessor's Office has been notified of a sale/closure/move prior to April 1st. If a declaration form is not completed and returned, an estimated value will be assessed. Also, under Maine Law, taxpayers who do not comply may lose any right to appeal their assessment.
TAX EXEMPTIONS FOR BUSINESSES: The State of Maine has a Business Equipment Tax Exemption (BETE) Program and Business Equipment Tax Reimbursement (BETR) Program. This allows for a personal property tax exemption on qualified assets. Most businesses, aside from retail, may qualify for full or partial exemptions. To qualify for these exemptions, a completed application must be signed and submitted ANNUALLY. Visit the State of Maine website for information and applications regarding these programs.
- BETE applications filed with “SEE ATTACHED LIST” will be denied. You must list each item on the BETE application with quantity, year, and description. The deadline to file BETE is May 1st as well.
Please understand that the assessor(s) may require individuals to make an oath and answer, in writing, all proper inquiries as to the nature, situation, and value of any taxable property in the State of Maine; and that a refusal or neglect to answer inquiries will result in a forfeiture of your right to appeal.