Property Tax Forms, Applications & 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.); exemptions lower taxable value by the amount of the exemption.

Homestead Exemption

The Maine Legislature enacted the Homestead Exemption in 1998, and further amended it effective 4/1/10. All individuals who have owned a residence in Maine for 12 months as of April 1, including mobile homes, may qualify for the program. The Legislature votes each year on the amount of the exemption.

Learn more about Homestead Exemption (Title 36, M.R.S.A. Section 681).

Veteran's Exemption

Property owners may be eligible for a reduction in the valuation of their property if they meet one of the following qualifications:

• Maine Resident at least age 62 on or before April 1, of the year applied for and who served during a recognized war period
• Receives 100% disability from the VA
• Paraplegic veterans
• Un-remarried widows of qualifying veterans
• Widowed Spouse, Minor Child, or Widowed Parent (PDF)

In all cases, the veteran must fill out an application and provide the Assessor with proof of service (Form DD214). Exemptions (at 100% assessment ratio) are:

• WWI: $7,000
• WWII or later: $6,000
• Paraplegic Veteran: $50,000 for specially-adapted housing unit

Learn more about the Veteran's Exemption (Title 36, M.R.S.A. Section 653).

Blind Exemption

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.

Learn more about the Blind Exemption (Title 36, M.R.S.A. Section 654).

Exemption Deadline

Please note that all exemptions must be filed by April 1st.