Property Tax Relief Programs

The State of Maine provides a measure of property tax relief through different programs to qualified individuals. While some are applied at a local level, others may be applied for through the Income Tax Division. Below is a list of the different categories and their links.

Property Tax Stabilization Program

State Property Tax Deferral Program

Business Equipment Tax Exemption ("BETE") Program

Business Equipment Tax Reimbursement ("BETR") Program

Current Land Use Programs (Tree Growth, Farmland, Open Space, Working Waterfront)

Property Tax Exemptions

Property Tax Fairness Credit

Optional Municipal Programs

  • Municipal Property Tax Deferral for Senior Citizens. This program allows municipalities to enact a property tax deferral program to help elderly homeowners keep their homes. The program, which must be enacted by municipal ordinance, has age and income thresholds. See 36 M.R.S. chapter 908-A.
  • Municipal Property Tax Assistance. This program allows municipalities to enact an ordinance to provide benefits to resident homeowners. See 36 M.R.S. chapter 907-A.