Maine · Property tax exemptions · Updated Oct 2026
Maine property tax exemptions
Homestead, senior, veteran, disability and surviving-spouse breaks in Maine: what each one is worth, who qualifies, how to apply and the deadline, in plain English.
$25,000homestead exemption
Yessenior break
None statewidedisabled veterans
April 1homestead deadline
1.02%median tax rate
Exemptions by group
Every break for one group on one page, with step-by-step instructions and the tools set for that group.
Your city or town assessor decides homestead, veteran and blind exemptions and takes applications for the state deferral program. If you live in the unorganized territory, you apply to Maine Revenue Services' Property Tax Division instead.
Some amounts depend on where you live. In Maine, some of these breaks or their amounts are set or adjusted by your county, city or town, as each exemption below explains. Ask your local assessor for the figure that applies to your home.
Property tax exemptions in Maine
Homestead
Homestead Property Tax Exemption
Up to $25,000 off the just (market) value of your home. Your town multiplies the $25,000 by its certified assessment ratio, so the full $25,000 applies only where the ratio is 100%.
Who qualifies
You have owned a home in Maine for the 12 months before April 1, it is your permanent residence, and you have been a permanent Maine resident for those 12 months. You can have only one permanent residence.
How to apply
Fill out the Homestead Exemption Application and give it to the assessor of the town where the home is (unorganized territory: Maine Revenue Services Property Tax Division). The assessor may ask for proof of residency such as a driver's license, vehicle registration or voter registration.
Up to $6,000 off the just value of your property, adjusted by your town's certified ratio. A totally and permanently disabled veteran who received a federal specially adapted housing grant gets up to $50,000 off the just value of that home instead.
Who qualifies
A Maine permanent resident who was on active duty and was discharged under other than dishonorable conditions, who served in a federally recognized war period, earned an expeditionary medal, or became totally disabled from a service-connected injury and gets federal compensation for it, AND who is 62 or older by April 1 or gets a federal pension or compensation for total disability. A widowed spouse who has not remarried and gets a federal pension or compensation as the veteran's widowed spouse also qualifies ($7,000 for the widowed spouse of a World War I veteran), as can certain minor children and widowed parents (62+) of a deceased veteran.
How to apply
File the Veteran's Exemption Application with the assessor of the town where you live (widowed spouses, parents and minor children use the separate 'Spouse, Parent, or Minor Child' application on the MRS Property Tax Forms page). Bring your DD-214, proof of age (birth certificate, driver's license or state ID) if you claim by age, and a VA or federal letter showing your disability compensation or pension (or the widowed spouse's pension letter).
By April 1 of the first year you ask for it. An assessor may abate taxes for a surviving spouse or child who misses April 1 if the veteran died in the prior 12 months and they apply within one year of commitment.
Renewal
One-time, unless the assessor asks you to reapply.
Up to $4,000 off the just value of your home, adjusted by your town's certified ratio.
Who qualifies
A Maine resident homeowner who is legally blind, as determined by a licensed medical doctor, osteopathic doctor or optometrist. The home must be in the town where you live (a revocable living trust for you also counts).
How to apply
File the Blind Exemption Application with your town assessor and attach proof that a doctor or optometrist has found you legally blind.
The State pays the property tax on your home (plus up to two years of past-due tax) every year you take part. It is a loan: you, your estate or heirs repay the total plus interest when you leave the program, sell or die. The State puts a lien on the home.
Who qualifies
At least one owner is 65 or older or cannot work because of a permanent and total disability. You own the home outright (fee simple, or in a revocable living trust), it gets the Homestead Exemption, and it has no HUD-insured reverse mortgage and is not in a town deferral program.
Income limit
Income for the previous calendar year under $80,000 (combined for all owners). Liquid assets under $100,000 for one owner or $150,000 combined for multiple owners (retirement accounts, vehicles and real estate do not count).
How to apply
File the Property Tax Deferral Program application with your town assessor (unorganized territory: Maine Revenue Services). The assessor checks it and sends it to Maine Revenue Services, which approves or denies it.
A refundable state income tax credit for part of the property tax (or rent) on your home. Tax year 2025: up to $1,000, or up to $2,000 if you or your spouse is 65 or older. From tax year 2026 the under-65 maximum rises to $1,500 (65+ stays $2,000). Veterans rated 100% permanently and totally disabled from service get a second credit of the same amount (for 2025: up to $2,000, or $4,000 if 65+), but not more than the tax or rent paid. You get it even if you owe no income tax.
Who qualifies
Maine residents who owned or rented and lived in their main home in Maine during the year, paid property tax above 4% of income (or rent above 26.67% of income), and do not file married filing separately.
Income limit
Tax year 2025: total income under $63,750 (single); $82,500 or $101,250 (head of household or joint, depending on number of dependents); under $102,500 if you or your spouse is 65 or older. The $102,500 figure matches the 2025 schedule's own math ($4,100 maximum benefit base divided by 4%). Tax year 2026 limits are not yet published.
How to apply
File Maine Form 1040ME with Schedule PTFC/STFC for the year you paid the tax, even if you are not otherwise required to file.
Partial exemptions (homestead, veteran, blind) are multiplied by your town's certified ratio, so the dollar cut on your assessed value differs from town to town (Maine Revenue Services).
You can get the homestead exemption together with the veteran or blind exemption (MRS Bulletin No. 35).
Some towns also offer their own senior deferral or senior tax relief programs; ask your town office (MRS Bulletin No. 34).
Savings estimate for Maine
Roughly what an exemption could save you a year: the value it takes off, times your tax rate.
Eligibility finder for Maine
Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.
Document checklist for Maine
Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.
Questions about property tax exemptions in Maine
Is there a homestead exemption in Maine?
Yes: the Homestead Property Tax Exemption. Up to $25,000 off the just (market) value of your home. Your town multiplies the $25,000 by its certified assessment ratio, so the full $25,000 applies only where the ratio is 100%. Who qualifies: You have owned a home in Maine for the 12 months before April 1, it is your permanent residence, and you have been a permanent Maine resident for those 12 months. You can have only one permanent residence.
When is the deadline to apply for the homestead exemption in Maine?
On or before April 1. No extensions. A late application, if approved, starts the next tax year (MRS Bulletin No. 35).
Do I have to reapply for the homestead exemption every year in Maine?
One-time. Reapply only if you move to a different home.
Are there property tax breaks for seniors in Maine?
State Property Tax Deferral Program: The State pays the property tax on your home (plus up to two years of past-due tax) every year you take part. It is a loan: you, your estate or heirs repay the total plus interest when you leave the program, sell or die. The State puts a lien on the home.
Where do I apply for property tax exemptions in Maine?
Your city or town assessor decides homestead, veteran and blind exemptions and takes applications for the state deferral program. If you live in the unorganized territory, you apply to Maine Revenue Services' Property Tax Division instead.
Think your home’s assessed value is too high? An exemption and an appeal are separate: you can do both.
Median effective tax rate: U.S. Census Bureau, American Community Survey, 2020–2024 5-year estimates, tables B25103 (median real estate taxes paid, owner-occupied homes) and B25077 (median value, owner-occupied homes). The rate is the median tax paid divided by the median home value.