Taxes paid on most business personal property placed in service after April 1, 1995. Eligible items include office equipment (copiers, computers, phones, etc), contracting equipment (such as ladders, saws), retail fixtures, and other special tools and supplies used in your business.
Items for which the property tax was paid in 2008(Jan. 1, 2008 – Dec. 31, 2008).
What’s NOT eligible for reimbursement?
The largest group of ineligible items for the BETR program is officefurniture (tables, chairs, desks, bookcases, filing cabinets, etc.) or light fixtures (desk lamps, etc.) placed in service after April 1, 1996. However, similar items used in your business in a specialized (non-office) manner may be eligible.
Taxes paid on property attached to a building that serves the building rather than the particular business activity. (For example, standard heating, air conditioning, plumbing or lighting is not eligible. However, similar items used in your business in a specialized manner may be eligible.)
Taxes paid on land improvements that enhance the use of the land rather than the particular business activity (for example, driveways, parking lots, or fences).
Property that is exempt under the new Business Equipment Tax Exemption program (noted as BETE items on the enclosed report).
More information is available in the BETR application booklet.
Who Decides?
Applications are filed with Maine Revenue Services, and Maine Revenue Services will determine which items and businesses are eligible for reimbursement.The Bath Assessor's office can advise you, but we cannot guarantee that Maine Revenue Services will agree with us.
Step Two: Prepare an 801 form or obtain a form 801 from the Bath Assessor's Office. The Bath Assessor's Office can provided an 801 form based on the items we believe may be eligible for reimbursement, but we cannot guarantee that Maine Revenue Services will agree.
Or you can fill out an 801 form from the BETR application. Return the 801 form to the Bath Assessor's Office (allowing time for mailing) so that the Assessor can complete our portion of the application. Keep in mind that when you sign the BETR application, you are declaring that to the best of your knowledge, the information is true, correct, and complete, so please review the items included in your application.
If you would like a copy of your itemized personal property tax sheet, or an 801 form for your business, please contact the Bath Assessor's Office.
Note: If you made payments in 2008 on the personal property tax bill you received in the fall of 2007 as well as (or instead of) the bill received in the fall of 2008, you will need a form 801 for the year 2007 as well as the year 2008. Extra copies of the 801 form are available from the State of Maine website.
Step Three:Obtain a copy of your tax bill and proof of payments made in 2008. If needed, these items can be obtained from the Treasurer’s office on the first floor of City Hall, or call 443-8340.
Step Four:File Your BETR Application by December 31, 2009. Mail completed applications to Maine Revenue Services, Income/Estate Tax Division, PO Box 9107, Augusta, ME 04332-9107.
An extension of time to file through March 1, 2010 may be granted for "good cause." If needed, more information on filing for an extension can be found in the BETR application booklet.
Only you can decide whether the BETR program is worth the paperwork. The State of Maine has told us that only about 2,000 businesses state-wide apply for the reimbursement.
However, the application is less complicated than it first appears, and we are available to answer questions and help you complete the forms if needed.
Most of the businesses that apply for reimbursement in Bath are larger, out of state corporations and leasing companies. But the BETR program is in place for ALL Maine businesses, even small contractors and retail stores, so we encourage you to consider taking advantage of the program.
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