Lewiston FY2027 Budget Explorer

Total Proposed Budget i

$204M

+$18.8M vs FY26

Proposed Mil Rate i

$19.68

Down from $32.78 in FY26

Total Property Tax Levy i

$86.6M

+14.1% vs FY26

Total Assessed Value i

$4.4B

Preliminary estimate

Budget at a Glance

The proposed $204M budget divided into its two major components. Schools represent nearly two-thirds of total spending.

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$204M

Total

Schools

$130.6M

63.9% · +11.0%

City

$73.8M

36.1% · +8.7%

Why is the rate going down?

Lewiston completed its first citywide property revaluation in 30 years. When total assessed value nearly doubles, the same tax levy is spread across a much larger base — so the rate per $1,000 falls sharply. Your individual bill may still rise or fall depending on how your property's value changed relative to the citywide average.

Combined Mil Rate — FY2020 through FY2027

* FY2027 is the proposed rate. All prior years used pre-revaluation assessed values. The rate series is not directly comparable across the revaluation year.

Tax Rate Breakdown: FY26 vs. FY27

The combined rate has three components. All three are declining due to revaluation, but the actual levy raised from taxpayers is increasing for each.

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City Departments — FY2027 Proposed

Total city budget: $73,757,035 — up 8.7% from FY26. Hover over bars for department descriptions.

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School Department

The school department's proposed budget totals $130,580,720 — a $12.9M increase (+11%). It represents 64% of the combined city and school budget.

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Operating Expenses

$122.1M +11.9%

Debt Service

$8.5M −0.8%

Fund balance use: The school department is drawing $3.56M from accumulated savings to offset FY27 costs. While this reduces the school tax rate for FY27, the City Administrator's budget message cautions that this level of fund balance use may not be sustainable in future years.

City Spending by Category

Personnel costs (salaries, overtime, benefits) represent more than half of city spending. Capital spending drops sharply because most capital needs are being addressed through bond financing in FY27.

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City Non-Tax Revenue i

$23.0M

−$890K (−3.7%) from FY26

School Non-Tax Revenue i

$91.6M

+$9.0M (+10.9%) from FY26

State Revenue Sharing i

$11.0M

−$822K from FY26 estimate

Motor Vehicle Excise i

$5.9M

+$328K from FY26

City Non-Tax Revenue Sources

Before property taxes are collected, the city raises $23M from other sources. This directly reduces the property tax levy.

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Tax Levy by Component

After revenues, this is what property taxpayers must fund. All three components are rising in absolute dollars, even as the mil rate falls.

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$86.6M

Total Levy

City Levy

$45.4M

52.4% · +14.9%

School Levy

$35.4M

40.9% · +12.4%

County Levy

$5.3M

6.1% · +20.5%

County levy context: The City's share of the Androscoggin County budget has increased 4.8%, 6.0%, 16.1%, 14.5%, and now 20.5% in consecutive years. This is set by county commissioners independently of the city's budget process and must be coordinated with the City of Auburn.

Compare Your FY26 vs FY27 Bill

Enter your assessed values before and after revaluation to see your bill side by side.

FY26 assessed value i

$

FY26 rate: $32.78 / $1,000

FY27 assessed value (post-reval) i

$

FY27 proposed rate: $19.68 / $1,000

Component	FY26 Bill	FY27 Bill i	Difference
City	—	—	—
Schools	—	—	—
County	—	—	—
Total	—	—	—

Detailed FY2027 Estimate

Refine your FY27 bill with the Homestead Exemption and see the breakdown by component.

FY27 assessed value i

$

$50K$800K

Apply $25,000 Homestead Exemption i

$10.42

City

$8.05

Schools

$1.21

County

$19.68

Total / $1,000

Estimated Bill

Assessed value —

Homestead exemption i − $25,000

Taxable value —

City

—

Schools

—

County

—

Annual tax bill —

Monthly equivalent —

Estimates only. Actual bills depend on your finalized assessed value, any qualifying exemptions, and the final mil rate adopted by City Council. For questions about your assessment, contact the Lewiston Assessing Department at City Hall.

Understanding the Revaluation

Lewiston's last citywide revaluation was approximately 30 years ago. Over that time, assessed values drifted significantly away from actual market values — some properties were substantially under-assessed, others over-assessed.

The revaluation does not, by itself, raise additional revenue for the city. Its purpose is to redistribute the existing tax burden more equitably based on current market values. The Assessor estimates that total city assessed value increased from roughly $2.3B to $4.4B — a net increase of $2B or approximately 90%.

If your property's assessed value increased by more than 90%, your share of the total levy is larger than before, and your bill will likely increase. If your value increased by less than 90%, your share is smaller, and your bill likely decreases.

Data Explorer

Search, sort, and drill down into city departments and school budget articles. Click any city department row to expand its divisions.

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About This Tool

This tool was created by a Lewiston citizen to better understand the city budget and to look at the data in a different way. All figures on this website are from publicly available documents on the City of Lewiston or the Lewiston School Department's website. This tool may contain errors and all data should be verified against a primary source. Links to the primary source documents on the City and School's website are below.

This tool is not affiliated with or endorsed by the City of Lewiston, Lewiston Public Schools, Androscoggin County, their affiliates, staff, or partners.

City of Lewiston

FY2027 Proposed Budget

Primary source

City Administrator Bryan T. Kaenrath Published March 5, 2026

View on lewistonmaine.gov

Lewiston School Department

FY2025–2026 Budget

School budget data

Lewiston Public Schools School Committee Approved April 28, 2025

View on lewistonpublicschools.org

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New proposed mil rate

$19.68

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Total budget

How it works: Adjust any line using the slider or by typing a dollar amount. The mil rate and your estimated tax bill update live. Lines you've changed are highlighted in green. Hit Reset all to start over. Lines marked with Fixed are legally fixed obligations — county tax and bond debt service — and cannot be reduced.

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