The Homestead Exemption in Maine
Who qualifies for the Maine homestead property tax exemption, how much it saves, and how and when to apply.
Short answer: Maine Resident Homestead Property Tax Exemption: a homestead owned by a permanent Maine resident who has owned a homestead in Maine for the preceding 12 months is exempt on $10,000 of just value, plus an additional $15,000 of just value for tax years beginning on or after April 1, 2020. 36 M.R.S. §§ 683, 683-A (as amended by PL 2025, c. 650, Pt. M)
| Homestead exemption | Maine Resident Homestead Property Tax Exemption: a homestead owned by a permanent Maine resident who has owned a homestead in Maine for the preceding 12 months is exempt on $10,000 of just value, plus an additional $15,000 of just value for tax years beginning on or after April 1, 2020. The assessor applies the exemption at the local assessment ratio. Starting with property tax years beginning on or after April 1, 2027, these exemptions are discontinued and replaced by a new section (36 M.R.S. § 683-A) that exempts up to $25,000 of the just value of a homestead owned by the applicant for the preceding 12 months, multiplied by the assessor's certified assessment ratio. New 2027 section: https://legislature.maine.gov/statutes/36/title36sec683-A.html |
|---|---|
| How to apply | File the application form and proof of entitlement with the local (municipal) assessor. Once granted, the owner keeps the exemption without reapplying unless the assessor finds the property no longer qualifies; the owner must notify the assessor promptly when ownership, use of the property or the owner's status changes. Source: 36 M.R.S. § 684 |
| Application deadline | The application must be filed on or before April 1 of the year on which the taxes are based. Source: 36 M.R.S. § 684 |
More Maine property tax & homestead exemptions
- Senior, Veteran and Disability Property Tax Relief in Maine
- Appealing Your Property Tax Assessment in Maine
- All Maine property tax & homestead exemptions rules
FAQ
What is the homestead exemption in Maine?
Maine Resident Homestead Property Tax Exemption: a homestead owned by a permanent Maine resident who has owned a homestead in Maine for the preceding 12 months is exempt on $10,000 of just value, plus an additional $15,000 of just value for tax years beginning on or after April 1, 2020. The assessor applies the exemption at the local assessment ratio. Starting with property tax years beginning on or after April 1, 2027, these exemptions are discontinued and replaced by a new section (36 M.R.S. § 683-A) that exempts up to $25,000 of the just value of a homestead owned by the applicant for the preceding 12 months, multiplied by the assessor's certified assessment ratio.
How do you apply for a homestead exemption in Maine?
File the application form and proof of entitlement with the local (municipal) assessor. Once granted, the owner keeps the exemption without reapplying unless the assessor finds the property no longer qualifies; the owner must notify the assessor promptly when ownership, use of the property or the owner's status changes.
When is the deadline to apply for a homestead exemption in Maine?
The application must be filed on or before April 1 of the year on which the taxes are based.
General legal information, not legal advice. Laws change and local rules can differ; check the linked official source or talk to a lawyer about your situation.