Frequently Asked Questions

The State offers several property tax relief and tax exemption programs. More information on state tax relief programs can be found at maine.gov/revenue/tax-relief-credits-programs, or by calling Maine Revenue Services at (207) 624-5600. State programs include:

• State Property Tax Fairness Credit: Form 1040ME and Schedule PTFC/STFC, filed with your income tax return for the tax year the property tax or rent was paid has increased to $2,000 as a tax return filing. Call (207) 624-9784 for more information.
• State Tax Deferral Program: Asset limits were raised and income limits doubled to $80,000 for Maine seniors having difficulty paying taxes. Applications are due in the Assessing office from January 1^st to April 1^st.
• State exemptions: Homestead (reduces taxable valuation by up to $25,000 as adjusted per State guidelines), veterans, veterans widow/widower, disabled/paraplegic veterans, blind, and renewable energy.

The homestead exemption provides a reduction of up to $25,000 in the assessed value of your home for property tax purposes. To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for twelve months prior to applying and an application must be on file before April 1^st with the municipality where the property is located. The exemption applied to any residential property that is assessed as real property. For instance, a manufactured or mobile home located on a rented lot may qualify for the exemption.

Every homeowner who meets certain requirements is entitled to receive the homestead exemption. Applications must be filed with the Assessing department on or before April 1^st of the year in which the homeowner wishes the exemption take effect. The requirements to be met are:

• You must be a legal resident of the State of Maine
• You must have owned a homestead property in Maine for at least twelve months
• You must declare that the homestead is your permanent place of residence and is the only property for which an exemption is claimed.

Your current exemptions are indicated on your tax bill. There are several types of property tax exemptions including the homestead, veterans, and blind exemption.

Not sure if you have all the exemptions that you can qualify for? Call the Assessing department at (207) 680-4220.

Homestead exemption applications can be submitted at any time to the Assessing department, and we’ll keep in on file and apply it at the appropriate time. However, exemptions must be filed but April 1^st to apply to the current tax year.

Find the application here. Fill it out and return it to our office at your earliest convenience.

No! Once the exemption has been approved, it remains in effect as long as your ownership and residency status remain unchanged.

No. the homestead exemption is limited to only your primary residence. Camps, vacation home and second residences do not qualify.

Any Maine resident who was in active service in the armed forces of the United States during a federally recognized war campaign period, and if discharged or retired under honorable conditions, may be eligible for a $6,000 reduction in valuation. The veteran must have reached age 62 or must be receiving a pension/compensation from the United States military for total disability, either service or non-service connected. Applications can be obtained in the Assessor’s Office and must be filed with military discharge documentation (DD-214) on or before April 1^st. This exemption also includes the unremarried widow/widower. Find the application here.

Any Maine resident who is certified to be legally blind by their eye care professional is eligible for a $4,000 reduction in valuation. Find the application here.

There is! It’s called the Renewable Energy Investment Exemption. The 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 when the exemption is requested. Click here for the application.

The $25,000 exemption must be adjusted by the local certified ratio. The local certified ratio is generally a percentage difference between the fair market value of your home and the local assessed value. For example, if the local certified ratio in Waterville was 87%, your homestead exemption is computed in the following manner: $25,000 x .87 = $21,750. Your property assessed value would be reduced by $21,750 by the homestead exemption.

If the Assessor determines that you are not entitled to a homestead exemption, the Assessor will send you a notice that includes the reasons for denial.

Only a residential real property held in a Revocable Living Trust for a beneficiary who occupies the property as their permanent residence qualifies for the homestead exemption.

PLEASE NOTE: if your property has been transferred into an Irrevocable Trust, it is ineligible to receive a homestead exemption.