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 property placed in service after April 1, 1995.

BETE Application

BETE: Retail Equipment Guidance (we are updating this document)

BETE/BETR TUTORIAL (we are updating this document)

BETE Guidance Document

Notice of Change in Eligibility for Certain Property in the BETE Program, February, 2018

BETE Law (see subchapter 4-C)

Contact Information:

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

Email: prop.tax@maine.gov
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 paid during 2016 has ended. The application period for refunds of property tax paid during 2017 will begin August 1, 2018.

Application Booklet

Consolidated Schedule spreadsheet. Excel format requires either Microsoft Excel 2010 or the free Excel Viewer to view.

Certification of Business with a Past Due Personal Property Tax

Sample Notification Letter from Municipality to Business

Form 2848-ME - Power of Attorney and Declaration of Representative

Frequently Asked Questions

BETR Law

Contact Information:

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

Email: prop.tax@maine.gov
Phone: 207-624-9404
Fax: 207-287-6396