To receive an exemption, you must qualify under the applicable laws of the State of Maine and apply before April 1st of the year you are seeking the exemption. The applicable exemption amounts will be deducted from the property assessment before taxes are calculated. Again all exemption applications must be filed on or before April 1st in the year in which you are first applying for the exemption. For more information, please contact the Assessing Department at 207.989.7560 or visit the State of Maine web site for the complete list of Exemptions.
For assessments dates April 1, 2020 and later, the Homestead Exemption is $25,000. To qualify for this exemption, you must be a legal Maine resident and have owned homestead property for at least one year in the State of Maine as of April 1 of the year in which you are first applying for the exemption. You must declare the property to be your permanent place of residence and the only property for which you claim a homestead exemption. To download Homestead Exemption application click here.
An owner of property receiving an exemption under M.R.S.A. Title 36 Subchapter 4-B shall notify the assessor promptly when the ownership or use of the property changes so as to change the qualification of the property for an exemption under this subchapter.
The estates up to the just value of $6,000, having a taxable situs in the place of residence, of veterans who served in the Armed Forces of the United States during any federally recognized war period. To qualify, you must be a resident of the State of Maine, be 62 years of age on or before April 1st of the year in which you are first applying for the exemption, and have served in the Armed Forces during any federally recognized war period or be receiving any form of pension or compensation from the United States Government for total disability, service–connected or non-service connected, as a veteran. Exemption is also allowed for an un-remarried widow or widower or minor child of any veteran who would be entitled to the exemption if living or who is in receipt of a pension or compensation from the Federal Government as the widow or widower or minor child of a veteran. Click here for the Veteran Exemption Application.
The veteran exemption applies to the property of that veteran, including property held in joint tenancy with that veteran’s spouse or held in a revocable living trust for the benefit of that veteran, widow, widower, minor child or parent of a deceased veteran who qualifies.
Tax Relief for Homeowners over the age of 65 or Disabled Homeowners unable to work
State of Maine Property Tax Deferral Program
The State Property Tax Deferral Program is a lifeline loan program that can cover the annual property tax bills of Maine people who are ages 65 and older or are permanently disabled and who cannot afford to pay them on their own. The loan program allows Maine’s most vulnerable community members to age in place and ensures that property taxes are still delivered to municipalities, requiring repayment of the loan once the property is sold or becomes part of an estate.
The State Property Tax Deferral Program is a program that allows certain individuals to defer (postpone) payment of the property taxes on their homesteads until they pass away, move, or sell their property. During the period when the taxes are being deferred, the State reimburses the municipality for the deferred taxes. The deferred tax, plus interest, is then required to be repaid to the State by the individual or their estate when they pass away, move, sell the property, or move the property (if mobile or floating home) out of Maine.
To be eligible for the program, you must be at least 65 years old or unable to work due to a disability. In addition, all owners must have combined liquid assets of less than $75,000 ($50,000 if a single owner) and combined income of less than $40,000.
State Property Tax Deferral Application Form
The application period for this program is January 1 through April 1. The 2022 filing period is over. The 2023 form will be posted on January 1, 2023. For the application please visit https://www.maine.gov/revenue/tax-return-forms/property-tax
Property Tax Stabilization for Senior Citizens, also known as the Property Tax Stabilization Program
As of April 1, 2023 if you applied for Senior Property Tax Stabilization as approved by the Maine Legislature. Your FY 24 tax bill will be stabilized but after that there will be no stabilization program. On June 21, 2023, the Legislature voted on a state budget that repealed the Senior Property Tax Stabilization program.
As of April 1, 2024 all real estate taxes will be taxed at the assessed value.
The Legislature however, expanded the Property Tax Fairness Credit program. In order to take advantage of this program for your real estate taxes you will need to file income tax forms with Maine Revenue Services.
Options to file income tax can be found at the link below or by reaching out to the Eastern Area Agency on Aging or the United Way of Eastern Maine.
If you have questions about the decision made by the Legislature please contact your local Senator and Representatives.
Senator Peter Lyford Representative Kevin O’Connell
197 Jarvis Gore Drive 7 Sites Lane
Eddington, ME 04428 Brewer, ME 04412
Representative Joseph Perry
102 Garland Street
Bangor, ME 04401
If you have questions about your assessment or exemptions, please feel free to contact our office at any time.
Renewable 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.
Blind Exemption (Estates of certain persons)
The Blind Exemption amount is currently $4,000. To qualify, you must be legally blind as determined by a properly licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of Optometry.
Property of institutions and organizations
An organization or institution that desires exemption under this section must file a written application accompanied by written proof of entitlement for each parcel on or before the first day of April in the year in which the exemption is first requested with the assessor of the municipality in which the property would otherwise be taxable. If granted, the exemption continues in effect until the assessor determines that the organization or institution is no longer qualified. Proof of entitlement must indicate the specific basis upon which exemption is claimed. Call 207.989.7560 and an application for exemption from the City of Brewer will be emailed or sent to you, or you can download it here.
If you have any questions involving exemptions, please call the Assessor’s Office at 207.989.7560.
Visit the State of Maine Website to see all available Exemptions and programs at www.maine.gov/revenue/propertytax.
Tax Relief for the Business Owner
There are two State programs that are available to the business property owner. The programs are the Business Equipment Tax Reimbursement Program (BETR) and Business Equipment Tax Exemption Program (BETE).
Information concerning the Business Equipment Tax Exemption (BETE) can be found at the following State website.
Information concerning BETR can be found at the State website.
Information regarding Working Waterfront Land Application is available on the State website.