| Maine Homestead Tax Exemption Application

Did you know you could be saving some money on your property tax? You can download the Maine Homestead Tax Exemption below. Completed forms must be filed with your local assessor by April 1.

To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for the twelve months prior to applying and an application must be filed on or before April 1 with the municipality where the property is located.

Maine Homestead Exemption Program FAQ:

Am I a permanent resident?

A permanent resident is an individual who has a true, fixed, and permanent home to which the individual, whenever absent, has the intention of returning. You may have only one permanent residence at a time and, once a permanent residence is established, that residence is presumed to continue until circumstances indicate otherwise. For more information, see 36 M.R.S. § 682.

Do I have to apply for the exemption each year?

No. Once the exemption has been approved, it will remain in effect as long as your ownership and residency status remain unchanged.

Can I have more than one exemption?

No. The homestead exemption is limited to only your primary residence; camps, vacation homes, and second residences do not qualify. If you also qualify for a veteran or blind exemption, the homestead exemption is in addition to those exemptions.

What should I do if my application is rejected?

If your local assessor determines that you are not entitled to a homestead exemption, the assessor will send you a notice that includes the reasons for denial. You may appeal the denial in writing to the local Board of Assessment Review or to the County Commissioners. Further guidance may be found in Property Tax Bulletin No. 10 and 36 M.R.S. §§ 843 and 844.