Property Tax Exemptions

The following are descriptions of exemptions related to municipal property tax enacted by Maine law (Title 36, M.R.S.A.). Visit the following links to applications, forms and publications for these and all other State of Maine property tax-related documents. Note that applications for exemption are due by April 1st. 

Homestead Exemption

The Maine Legislature enacted the Homestead Exemption in 1998, and further amended it effective April 1, 2010. All individuals who have owned a residence in Maine for 12 months as of April 1, including mobile homes, may qualify for the program. This program is governed through 36 M.R.S. Section 681. 

Click here to download the Homestead Exemption Application (PDF)

Veteran's Exemption

Property owners may be eligible for a reduction in the valuation of their property if they meet one of the following qualifications:

  • Maine resident age 62 on or before April 1, 2017 who served during a recognized war period
  • Receives 100% disability from the VA
  • Paraplegic Veterans
  • Un-remarried widows of qualifying veterans

In all cases, the veteran must fill out an application and provide the Assessor with proof of service (Form DD214). Exemptions (when at 100% assessment ratio) are:

  • Paraplegic Veteran: $50,000 for specially-adapted housing unit
  • World War I: $7,000
  • World War II or later: $6,000

These veteran and surviving spouse exemptions are governed through 36 M.R.S. Section 653. Click here to download the Veteran's Exemption Application (PDF). Click here to download the Veterans application for Surviving Spouse (PDF).

Blind Exemption

A homeowner who is legally blind as determined by a doctor is eligible for a $4,000 exemption (when at 100% assessment ratio) on their property. The blind exemption is governed by 36 M.R.S. Section 654. Click here to download the Blind Exemption Application (PDF).

State Property Tax Deferral Program (Title 36, M.R.S.A. Section 681)

This program allows owners who are enrolled in the homestead exemption, are at least 65 or unable to work due to disability, have income of less than $40,000 and liquid assets of less than $50,000 (or $75,000 if filing jointly) to defer payment of property taxes until they pass away, move, or sell their property, at which time the deferred tax (plus interest) must be repaid. 

For more information, deadlines, and application use the links below: