Property Tax Exemptions
Provided are descriptions of the key exemptions related to municipal property tax enacted by Maine law (Title 36, M.R.S.A.). Applications for each are available below and may be completed and mailed to the Brunswick Town Office or emailed to email@example.com. All exemptions must be filed by April 1st.
Homestead Exemption (Title 36, M.R.S.A. §681)
The Maine Legislature enacted the Homestead Exemption in 1998, and further amended it effective April 1, 2017. Certain individuals that have owned a residence in Maine for at least 12 months, including mobile homes, and make the property they occupy on April 1 their permanent residence may qualify for the program. Property owners would receive an exemption of $25,000 (at 100% assessment ratio).
View the Homestead Exemption Application (PDF).
Veteran’s Exemption (Title 36, M.R.S.A. §653)
Property owners may be eligible for a $6,000 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 ($50,000 reduction in valuation at 100% assessment ratio)
- 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).
- 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. §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).
Renewable Energy Investment Exemption (Title 36, M.R.S.A. §655(1)(U) & 656(1)(K))
This program exempts renewable energy equipment, such as solar panels, from property tax beginning April 1, 2020. All power generated by the equipment must be used on site and/or subject to a utility bill credit of a transmission and distribution facility.
Maine law provides property tax exemptions for certain Charitable and Benevolent or Literary and Scientific institutions to file for tax exemption on qualified properties.