Assessor's Office | 389 Congress Street | Portland, Maine 04101 | Room 115 | (207) 874-8486

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Tax Relief

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Blind Exemption
Business Equipment Program
Homestead Program
Maine Residents Property Tax and Rent Refund Program
Veterans Exemption

Business Equipment Tax Reimbursement (BETR)

Applications for the 2011 BETR Program are based on taxes paid in 2010.
Business equipment Tax Exemption BETE

Maine Residents Property Tax and Rent Refund Program
(A/K/A Circuit Breaker Program)

In 1987 the legislature enacted a property tax relief program directed to individuals whose property taxes exceed a certain amount of their income. The tax refund program is commonly called the circuit breaker program because it is intended to act like an electrical circuit breaker by providing relief when property taxes become too much of a burden for people to pay. Renters as well as homeowners can take advantage of the circuit breaker program - a person does not need to own his or her home to be eligible.  Applications for the State administered property tax and rent refund program are taken between August 1 and the following May 31.

Application

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 When originally enacted, the homestead exemption reduced the property tax bill of all Maine resident homeowners who apply for the exemption by subtracting $7,000 in just value from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.
Application

Blind Exemption

Applications are due by April 1, 2012. Applications received after this date will not impact your property tax bill until September, 2013.
Application

Veterans Exemption

Applications are due by April 1, 2012. Applications received after this date will not impact your property tax bill until September, 2013.  Please provide a copy of your discharge papers the DD214 with the application.
Application