Exemptions

Exemptions

Below are descriptions of the three key exemptions related to municipal property tax enacted by Maine law (Title 36, M.R.S.A.). Click below for links to applications, forms and publications for these and all other State of Maine property tax-related documents. Please Note: All Exemptions Must Be Filed by April 1st

State of Maine Property Tax Exemptions and other Applications, Forms & Publications

Homestead Exemption (Title 36, M.R.S.A. Section 681)
The Maine Legislature enacted the Homestead Exemption in 1998, and further amended it effective 4/1/16. All individuals who have owned a residence in Maine for 12 months as of April 1, including mobile homes, may qualify for the program.

Veteran’s Exemption (Title 36, M.R.S.A. Section 653)
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, 2016 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 are adjusted to 70% assessment ratio:

  • WWI: $4,900 (at 70% assessment ratio)
  • WWII or later: $4,200 (at 70% assessment ratio)
  • Paraplegic Veteran: $35,000 for specially-adapted housing unit (at 70% assessment ratio)

Blind Exemption (Title 36, M.R.S.A. Section 654)
A homeowner who is legally blind as determined by a doctor is eligible for a $2,800 exemption (at 70% assessment ratio) on their property.

Property of Institutions and Organizations (Title 36, M.R.S.A. Section 652)

This application is for Charitable and Benevolent or Literary and Scientific institutions to file for tax exemption on qualified properties