Tax Relief

Business Equipment Tax Reimbursement (BETR)


Applications for the 2016 BETR Program are based on taxes paid in 2015.

Business Equipment Tax Exemption (BETE)

Visit the Maine Revenue Services website to fill out the BETE application, review the guidance document, and the tutorial.

Maine Residents Property Tax and Rent Relief “Circuitbreaker” Program (A/K/A Circuit Breaker Program)


The Maine Residents Property Tax and Rent Refund “Circuitbreaker” Program has been repealed as part of the enacted state budget for claims beginning on or after August 1, 2013. The "Circuitbreaker" Program has been replaced by a refundable Property Tax Fairness Credit that can be claimed on the Maine Individual Income Tax Form. For more information, see http://www.maine.gov/revenue/taxrelief/tnr.htm.

Maine Homestead Exemption Program


In 1998, the Legislature responded to the increasing over-reliance on the property tax by enacting a homestead exemption. The homestead exemption parallels Maine’s long-standing property tax exemption for veterans of war. When originally enacted, the homestead exemption reduced the property tax bill of all Maine resident homeowners who apply for the exemption by subtracting $7,000 in just value from the assessed value of their "homestead."

For the April 1, 2010 tax year the Maine Legislature revised the amount of the exemption to $10,000 of just value.  If you have already applied for this program you do not need to apply again on the same property. It is important to note that if you have recently moved or sold your property, you must reapply for the exemption on your current home.

Applications must be received by the tax assessor by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following tax year.  

Blind Exemption


Applications must be received by the tax assessor by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following tax year..Please provide a letter from your eye doctor, with the application.

Veterans Exemption


Applications must be received by the tax assessor by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following tax year.  Please provide a copy of your discharge papers, the DD214, with the application.

Widow Veteran


Applications must be received by the tax assessor by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following tax year. Please provide a copy of your death certificate, discharge papers, the DD214, with the application.