The Assessor must "determine as nearly possible the nature, amount and value of the real and personal property within their jurisdiction that is subject to property taxation as of April 1 and record separately the value of the land, exclusive of buildings, of each parcel of real estate". All information (Commitment Book, Tax Bills, and on-line property record cards) are based on the current Commitment year. Real estate sales and ownership information is current to the date we have received deeds from the Registry and Real Estate Transfer forms from Maine Revenue Services.