Tax Relief Programs
The following programs are made available to taxpayers at the local level. Applications are located in the Assessor’s Office or linked below. Applications must be filed on or before April 1st unless otherwise indicated.
Homestead Exemption
To qualify, homeowners must have owned a homestead in Maine for a minimum of 12 months prior to April 1st and declared the homestead to be their permanent place of residence. Once the application is filed, the exemption remains on the property until the owner sells or changes their place of residence. This exemption provides up to the whole value of $25,000 of taxable valuation exemption.
Please note: You only need to complete the Homestead Exemption form once for as long as you remain in your home.
Veteran's Exemption, Widow, Widower, Minor Child or Widowed Parent of a Veteran
Any veteran, or the widow/widower of a veteran, who has reached the age of 62 and served on active duty during a federally recognized wartime period may be eligible for this property exemption. Veterans under the age of 62 who served on active duty during a federally recognized wartime period must be receiving a pension or compensation from the U.S. Government for total disability. This exemption provides up to the whole value of $6,000 of taxable valuation.
- Eligibility Flowchart
- Veteran Exemption Application
- Application for Exemption for Widow, Widower, Minor Child or Widowed Parent of a Veteran
Please note: The Veterans Exemption for age 62 and over does not need to be renewed annually as long as you retain ownership and primary residency in your home. The Exemption for 100% disability requires that you submit annual proof that your disability status is unchanged.
Blind Exemption
Individuals declared legally blind by a medical doctor or eye care professional may be eligible for this exemption which provides up to the whole value of $4,000 of taxable valuation exemption.
Poverty Assessment for Abatement of Property Tax
Business Equipment Tax Exemption (BETE)
Certain businesses may qualify for an exemption on personal property tax for equipment first subject to taxation on or after April 1, 2008. This exemption is not an automatic exemption and must be applied for annually.
Business Equipment Tax Reimbursement (BETR)
Certain businesses may qualify for tax reimbursement from the State of Maine on personal property tax paid during the previous year. Taxpayers begin the application process by filing an application form with the local assessor’s office, followed by the filing of an application form with Maine Revenue Services. This reimbursement must be applied for annually.
Senior Property Tax Assistance Program
*This program is not currently being offered.*
Property Tax Stabilization Program
The LD 290 “Property Tax Stabilization for Senior Citizens” program, enacted in August 2022, was repealed by the Maine Legislature on July 6, 2023, with an effective date of October 11, 2023. This program had allowed Maine seniors 65 and older who owned a permanent residence for at least 10 years and were receiving (or were eligible for) a homestead exemption, to freeze taxes at the previous year’s level.
Although the program has been repealed, your initial application will still be administered this year for the upcoming Tax Commitment in September of 2023 and you will only be responsible for the tax amount you were billed in 2022-2023, unless your new billed amount would be lower, in which case you will owe the lower of the two amounts.
Any questions or concerns you have regarding this program should be directed to your legislative representative. To find your representative, please visit: https://legislature.maine.gov/