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TAX EXEMPTIONS
&
TAX RELIEF PROGRAMS

Certain classes of property are tax exempt by law.

 

Fully exempt property tax may include real estate or personal property owned by governmental entities, school systems, and other institutions.

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Partial exemptions must be adjusted by the municipality's certified assessment ratio. All the exemptions below require completion of an application to the local town office where the property is located. Exemption claims may require additional information to support the claim for exemption, and must be delivered to the Assessor's office no later than April 1.

 

For more information see 36 M.R.S. §§ 651 - 684

Tax Relief Programs 

STATE PROPERTY TAX DEFERRAL PROGRAM

Can cover annual property tax bills for those ages 65+ or people with disabilities

PROPERTY TAX FAIRNESS CREDIT

Eligible Maine taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return

OTHER TAX RELIEF PROGRAMS

HOMESTEAD EXEMPTION

This program provides a measure of property tax relief for certain individuals that have owned homestead property in Maine for at least 12 months and make the property they occupy on April 1 their permanent residence. Property owners would receive an exemption of $25,000.

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Application for Homestead Exemption

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Homestead Exemption FAQs

REWNEWABLE ENERGY INVESTMENT EXEMPTION

This program exempts renewable energy equipment, such as solar panels, from property tax beginning April 1, 2020. Taxpayers must apply for the credit by April 1 of the first year the exemption is requested.

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Application for Renewable Energy Investment Exemption

VETERAN EXEMPTION

A veteran who served on active duty in the armed forces may apply for a valuation exemption of $6,000 from property tax in the place where they reside provided:

 

  • They served during a recognized war period and have reached the age of 62 years; or

  • They served during a recognized war period and are receiving any form of pension or compensation from the United States Government for total disability, service-connected or non-service-connected as a veteran; or

  • They were injured during active military service in the line of duty and are receiving 100% service-connected disability from the United States Government; or

  • They were awarded the Armed Forces Expeditionary Medal and are receiving any form of pension or compensation from the United States Government for total disability, service-connected or non-service-connected, as a veteran; or

  • They served during a recognized war period and received a grant as a paraplegic veteran or specially adapted housing units

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Application for
Veteran Exemption

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Flowchart of Veteran Exemption Qualifications

PARAPLEGIC VETERAN EXEMPTION

A veteran who received a federal grant for a specially adapted housing unit may receive $50,000 provided that they meet the requirements above.

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Application for Paraplegic Veteran Exemption

BLIND EXEMPTION

An individual who is determined to be legally blind receives $4,000.

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Application for Blind Exemption

BUSINESS EQUIPMENT TAX EXEMPTION

The Business Equipment Tax Exemption (“BETE”) program exempts eligible business equipment from property tax.

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Application for Business Equipment
Tax Exemption

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Business Equipment
Tax Programs Information

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