Check the record. Build the evidence.

Ask what neighborhood, site, location, quality, condition, frontage, access, or other adjustment applies to the property; what the code means; and how the factor was derived and applied.

Useful records: property card, land worksheet, code definitions, valuation schedules, neighborhood or site maps, and a worked calculation.

Ask which sales period and selection criteria were used, which sales were excluded, what adjustments were made, and how the resulting values were tested for consistency across property types and locations.

Useful records: sales file, ratio studies, comparable-sale analysis, adjustment schedules, and explanations of exclusions.

Ask how direct shoreline ownership, deeded or shared access, docking rights, common parcels, frontage, shoreline characteristics, and location are treated in the valuation model and supported by market evidence.

Useful records: land-neighborhood and site-index materials, relevant sales, deeds or access documents, common-parcel records, and valuation worksheets.

If a record appears incorrect, identify the specific fact—such as building size, room count, condition, acreage, frontage, outbuilding, or improvement—and ask how the Town will verify and document any correction.

Useful records: current and prior property cards, measurements, photographs, permits, deeds, surveys, and written correction notices.

Ask what changed from the prior adopted budget, which revenues offset spending, what amount must be raised from property taxes, and how actual expenditures compare with the authorized budget.

Useful records: adopted budgets, voter guides, warrants, financial statements, expenditure reports, and account-level reconciliations.

For a major project, ask for the original authorization, final project cost, change orders, financing terms, operating and maintenance costs, expected useful life, usage information, fee revenue, and alternatives considered.

Useful records: bond or warrant authorization, contracts, invoices, change orders, capital plan, usage reports, and maintenance budgets.

Ask which audits are complete, when outstanding audits are expected, how General Fund balances are classified, what amounts are restricted or committed, and what amount is actually available for discretionary use at a stated date.

Useful records: audited financial statements, management letters, current financial statements, reserve reconciliations, and Town responses to audit recommendations.

Ask for original principal, outstanding balances, interest rates, annual payments, maturity dates, leases, authorized-but-unissued borrowing, and the combined future payment schedule. School-district obligations should be identified separately to avoid double-counting.

Useful records: financing agreements, repayment schedules, debt-service budgets, leases, and voter authorizations.

When comparing education costs, align the same fiscal year and population. Ask for Raymond resident pupil counts, Raymond’s corresponding local assessment, the RSU 14 cost-sharing calculation, state support, debt service, and the difference between district-wide expenditure per pupil and Raymond’s local contribution.

Useful records: RSU 14 budgets, cost-center summaries, Maine DOE expenditure reports, Raymond assessments, and year-matched resident pupil counts.