Business Equipment Tax Exemption ("BETE") Program

The BETE program is a 100% property tax exemption program for eligible property that would have been first subject to tax in Maine on or after 4/1/08. BETE does not replace
the Business Equipment Tax Reimbursement program (see below). The BETR program remains in place for qualified property placed in service after April 1, 1995
and on or before April 1, 2007 and for retail/service property placed in service after April 1, 1995 .

BETE Application

BETE: Retail Equipment Guidance

BETE/BETR TUTORIAL

BETE Guidance Document

Email Questions

BETE Law (see subchapter 4-C)

Contact Information:

Maine Revenue Services
Property Tax Division
P.O. Box 9106
Augusta, ME 04332-9106

Phone: 207-624-5600
Fax: 207-287-6396

Business Equipment Tax Reimbursement ("BETR") Program

The BETR program is designed to encourage capital investment in Maine. The program reimburses taxpayers for local property taxes paid on most qualified business property. To qualify, qualified business property must have been first placed in service in Maine after April 1, 1995.

The application period for refunds of property tax assessed during 2013 is August 1, 2014 through December 31, 2014.

Application Booklet

Frequently Asked Questions

Email Questions

BETR Law

Contact Information:

Maine Revenue Services
Property Tax Division
P.O. Box 9106
Augusta, ME 04332-9106

Phone: 207-624-5600
Fax: 207-287-6396