Provided are descriptions of the three key exemptions related to municipal property tax enacted by Maine law (Title 36, M.R.S.A.). Find applications, forms and publications for these and all other State of Maine property tax-related documents. All exemptions must be filed by April 1st. PLEASE NOTE: Governor Mills ordered an extension to the deadline for many tax exemption applications which are normally due April 1st. Please CLICK HERE to see the attached order. The new tentative due date will be May 30, 2020.
State of Maine Property Tax Exemptions & 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 April 1, 2017. All individuals who have owned a residence in Maine for 12 months as of April 1, including mobile homes, may qualify for the program.
View the Homestead Exemption Application (PDF).
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 1st who served during a recognized war period
- Receives 100% disability from the VA
- Paraplegic veterans
- Un-remarried widows of qualifying veterans
View the Veteran Exemption Application (PDF).
Proof of Service
In all cases the veteran must fill out an application and provide the Assessor with proof of service (Form DD214). Exemptions are adjusted to 100% assessment ratio:
- World War I: $7,000 (at 100% assessment ratio)
- World War II or later: $6,000 (at 100% assessment ratio)
- Paraplegic veteran: $50,000 for specially-adapted housing unit (at 100% 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 $4,000 exemption (at 100% assessment ratio) on their property.
View the Blind Exemption Application (PDF).
Property of Institutions and Organizations (Title 36, M.R.S.A. Section 652)
This application (PDF) is for Charitable and Benevolent or Literary and Scientific institutions to file for tax exemption on qualified properties.