TOWN	SOLUTION	POLICY
	Refund more than $5.00
	Applied to next years taxes
Beaver Cove	Refund any amount	Warrant Article
Biddeford	Refund more than $10.00
Bowdoinham	Refund more than $5.00
Burnham	Call customer and give them the option
Carrabassett	Applied to nest years taxes	Auditors Request
Casco	Refund more than $1.00	Policy
Eastport	Refund more than $10.00
Frankfort	Applied to next years taxes	Warrant Article
Gray	Applied to next years taxes – unless requested by tax payer
Greene	Refund more than $2.00	Policy
Lamoine	Refund more than $2.00
Lebanon	Refund any amount
Levant	Applied to next years taxes
Lincoln	Applied to next years taxes unless customer asks for a refund	Policy
Livermore	Applied to next years taxes – Only if received by mail
Manchester	Refund more than $100.00
Medway	Refund more than $20.00
Naples	Applied to next years taxes
New Castle	Refund more than $1.00
Orono	Refund more than $1.00 – Rarely apply to next years taxes
Otis	Customers request
Presque Isle	Applied to next years taxes	Per City Council
Richmond	Refund more than $1.00
Sebago	Apply to next years taxes
Topsham	Applied to next years taxes
Turner	Applied to next years taxes - unless requested by the tax payer	Warrant Article
Waterboro	Applied to next years taxes
Waterville	Either way
Wells	Refund more than $2.00
Weston	Refund more than $5.00

Apply overpayment to next year’s taxes	13
Refund more than $100	1
Refund more than $20	1
Refund more than $10	2
Refund more than $5	3
Refund more than $2	3
Refund more than $1	4
Refund any amount of overpayment	2
Whatever the customer wants	3
Responses	32