Frequently Asked Questions

Personal property includes but is not limited to the following categories:

• Machinery and Equipment: Presses, tools, machining equipment, garage equipment, heavy-duty shelving and other machinery or manufacturing equipment, telephone equipment, vending machines, televisions, amusement apparatuses, typewriters, calculators, fax machines, copiers and other office items of this type, cargo trailers and any self-propelled machinery that is not subject to excise tax
• Computer Equipment: CPUs, monitors, servers, network wiring, printers, and other computer equipment
• Furniture and Fixtures: Business office furnishings such as desks, chairs, bookcases, file cabinets, tables, and sofas
  • This category also includes fixtures specific to a business that may be attached to the real estate but is generally removed when the business relocates
• Signs: Any business advertisement sign

The State of Maine provides two separate programs for business taxpayer's reference to personal property. Those programs are:

• Business Equipment Tax Exemption Program (BETE)
• Business Equipment Tax Reimbursement Program (BETR)

For more information regarding these programs, you may download the BETE and BETR program information via the State of Maine website.