Maine law provides property tax exemptions for certain Charitable and Benevolent or Literary and Scientific institutions to file for tax exemption on qualified properties.
The Maine Supreme Court has defined benevolent and charitable as: “for the benefit of an indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease, suffering, or constraint, by assisting them to establish themselves in life, or by erecting or maintaining public buildings or works or otherwise lessening the burdens of government.” Episcopal Camp Foundation v. Hope (1995) 666 A.2d 108.
- Ownership: An institution must own the property for which exemption is requested. A property deed will show ownership.
- Occupancy & Use: An institution must occupy and use the property for the purpose for which the organization was created.
- Incorporation: An institution must be incorporated by the State of Maine.
- Profit: Directors, trustees, officers, and employees must not receive a portion of the institutions profit.
- Financial Report: An institution claiming exemption must file a report detailing the institution's preceding fiscal year.
- April 1 of the first year in which exemption is requested.