The Property Tax Deferral Program allows certain taxpayers to defer the payment of property taxes on their homestead. While participating in the Deferral Program, the State will pay the property taxes, including up to two years of delinquent taxes, on the homestead of participating taxpayers each year until the taxpayer withdraws or is disqualified from the Program. Following withdrawal or disqualification, the taxpayer (or their estate or heirs) must repay the total deferred taxes plus interest and costs. The filing period for the 2026 tax year is open from January 1, 2026, to April 1, 2026. The application for the Deferral Program is available on the Property Tax Forms page.
Forms for municipalities with taxpayers enrolled in the Deferral Program, including the Municipal Property Tax Report, are available under the Municipal Forms section of the Property Tax Forms page.
See Bulletin No. 34 - Property Tax Deferral Program for more information. For more information not discussed in the bulletin, see the State Property Tax Deferral Program Law, or contact MRS.