Find Property Tax Relief in Your State
Take the first step toward checking your eligibility to apply for property tax relief programs in your state.
Select your state to learn more about available programs and how to apply. The resources on this page are updated as new information becomes available.
Maine Program Overview
Looking for property tax relief in Maine? There are four main ways to apply for property tax relief:
- Property Tax Fairness Credit Circuit Breaker - Owner
- Property Tax Fairness Credit Circuit Breaker - Renter
- Property Tax Deferral
- Homestead Exemption Program
Property Tax-Aide features three program in Maine: Property Tax Fairness Credit Circuit Breaker, and the Homestead Exemption Program.
The information on this page is updated as new information becomes available by the relevant tax agencies.
Property Tax Fairness Credit Circuit Breaker - Owner
Eligible Maine taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return, whether they owe Maine income tax or not. If the credit exceeds the amount of your individual income tax due for the tax year, the excess amount of credit will be refunded to you. The maximum credit is $1,000 or $2,000 for those 65 or older.
Eligibility
Homeowners or renters who meet all of the following requirements:
- Were Maine residents during any part of the tax year.
- Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence.
- Your total income includes federal total income with certain add-backs, such as social security benefits, interest and losses.
- Paid property tax or rent on the primary residence in Maine during the tax year, including up to 10 acres of land; 15% of rent is used to calculate the refund. If rent includes heat, utilities, furniture, or similar items, enter the amount. If you do not know the amount, reduce rent by 15%.
- Meet certain income and property tax and/or rent paid limitations during the tax year.
- For tax years beginning on or after January 1, 2022, property tax paid includes amounts paid on the taxpayer’s behalf during the tax year by the State to the municipality under the Property Tax Deferral Program.
- You cannot apply if you are married filing separately.
- If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($4,000 if you are 65 years of age or older).
Application Deadline
- April 15, 2026
- You have to file a Maine income tax return, even if your income subject to Maine income tax is less than the sum of the Maine standard deduction plus your personal exemption.
Required Documentation
- You may be asked to provide proof of the property taxes paid, rent receipts, or cancelled checks before a refund is issued.
- To claim the credit, file Form 1040ME and Schedule PTFC/STFC for the tax year during which the property tax or rent was paid.
Property Tax Fairness Credit Circuit Breaker - Renter
Eligible Maine taxpayers may receive a portion of the property tax or rent paid during the tax year on the Maine individual income tax return, whether they owe Maine income tax or not. If the credit exceeds the amount of your individual income tax due for the tax year, the excess amount of credit will be refunded to you. The maximum credit is $1,000 or $2,000 for those 65 or older.
Eligibility
Homeowners or renters who meet all of the following requirements:
- Were Maine residents during any part of the tax year.
- Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence.
- Your total income includes federal total income with certain add-backs, such as social security benefits, interest and losses.
- Paid property tax or rent on the primary residence in Maine during the tax year, including up to 10 acres of land; 15% of rent is used to calculate the refund. If rent includes heat, utilities, furniture, or similar items, enter the amount. If you do not know the amount, reduce rent by 15%.
- Meet certain income and property tax and/or rent paid limitations during the tax year.
- For tax years beginning on or after January 1, 2022, property tax paid includes amounts paid on the taxpayer’s behalf during the tax year by the State to the municipality under the Property Tax Deferral Program.
- You cannot apply if you are married filing separately.
- If you or your spouse, if married, are a veteran of the United States Armed Forces who is rated 100% permanently and totally disabled as a result of one or more service-connected disabilities by the United States Department of Veterans Affairs, you may be eligible for a refundable property tax fairness credit up to $2,000 ($4,000 if you are 65 years of age or older).
Application Deadline
- April 15, 2026
- You have to file a Maine income tax return, even if your income subject to Maine income tax is less than the sum of the Maine standard deduction plus your personal exemption.
Required Documentation
- You may be asked to provide proof of the property taxes paid, rent receipts, or cancelled checks before a refund is issued.
- To claim the credit, file Form 1040ME and Schedule PTFC/STFC for the tax year during which the property tax or rent was paid.
Property Tax Deferral
The State Property Tax Deferral Program is a lifeline loan program that can cover annual property tax bills in Maine for people ages 65 and older or who are permanently disabled and cannot afford to pay them on their own. The loan program allows Maine’s most vulnerable community members to age in place and ensures that property taxes are still delivered to municipalities, requiring repayment of the loan once the property is sold or becomes part of an estate.
Once your application is approved, you may continue to defer the property taxes on your homestead in future years as long as there is no change in circumstances that might lead to disqualification or removal.
Eligibility
- To be eligible for the program, you must be at least 65 years old or unable to work due to a disability.
- All owners must have combined liquid assets of less than $150,000 ($100,000 if a single owner) and combined income of less than $80,000.
- You must own your property fee simple so that there are no limitations on your ability to sell or encumber the property, and you are not participating in a municipal deferral program.
- You occupy the property as your principal residence, and you must be receiving a homestead exemption on the property (See Homestead Exemption Program).
- Certain municipal liens are permissible, but there must be no more than 2 years of delinquent property taxes at the time of application for deferral.
Application Deadline
- You must file an application with your local municipal assessor between January 1 and April 1.
- The municipal assessor will verify certain information, then forward the application to Maine Revenue Services for review. MRS will review your application and may request additional information from you to confirm your eligibility for the program.
Required Documentation
- Proof of age (e.g., copy of driver’s license, birth certificate, or other official document that shows your name and birth date).
- If disabled, you must attach proof of disability. “Disability,” as defined in 36 M.R.S. § 6250(2-A), means a permanent and total impairment or condition that prevents an individual from being employed as determined by an agency of this State or of the Federal Government or pursuant to routine technical rules adopted by the State Tax Assessor.
Homestead Exemption Program
The homestead exemption provides a reduction of up to $25,000 in the value of your home for property tax purposes.
Eligibility
- 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.
- The exemption applies to any residential property that is assessed as real property. For instance, a mobile home located on a rented lot may qualify for the exemption.
Application Deadline
- An application must be filed on or before April 1 with the municipality where the property is located.
- Forms filed after April 1 of any year will apply to the subsequent year’s tax assessment.
Required Documentation
Residency proof includes
- You file a Maine resident income tax return.
- Your address on your Maine driver’s license is the same as the homestead location.
- Your legal address on the fishing/hunting license is the same as your homestead location.
- You pay the motor vehicle excise tax in the municipality.
- You are a registered voter in the municipality.