Tax Relief

2025 Property Tax Assistance Program

*** ELIGIBILITY REQUIREMENTS ***

The Town of Scarborough offers seniors property tax relief through its local Property Tax Assistance Program (PTAP). To be eligible for this program, the three requirements below must be met:

1. Age: Applicant is age 62 or older as of the application deadline;
2. Residency: Applicant has been a town resident for at least ten (10) consecutive years as of the application deadline; and
3. Income: Applicant's household Adjusted Gross Income (AGI) does not exceed $60,000 (includes all adult members living in household). 

To qualify, your annual property tax burden must exceed 5% of the household AGI. For residents who rent, we will need a statement of rent covering July 1, 2024-June 30, 2025. For owners within a manufactured home park, we consider rent paid in addition to your tax burden. We will need a statement of lot rent paid covering July 1, 2024-June 30, 2025. Applicants who qualify will receive a tax rebate of up to $1,000 at the end of the year.

*** NOTICE ***

• Applications for 2025 are now available in the Assessor's Office;
• Residents that have participated in this program in past years will automatically be mailed an application the week of March 31st; 
• You may access and print the Owners Application or Renters Application form; 
• Deadline to submit application: October 15, 2025.

This program provides a measure of property tax relief for certain individuals that have owned homestead property in Maine for at least 12 months and make the property they occupy on April 1st their permanent residence. Property owners would be eligible for an exemption of up to $25,000 (at 100% assessment ratio); the actual impact on your tax bill depends on the mill rate and certified ratio*.

*Since your property taxes are based on the local assessed value, the $25,000 statewide exemption must be adjusted to apply to all property in the state equally. For example, if the certified ratio in Scarborough is 94%, your homestead exemption is computed in the following manner: $25,000 x . 94 = $23,500.

Applications must be submitted by April 1 in order to qualify for the next tax year. Applications received after April 1 will not be effective until the following tax year. However, if you have already applied for this program you do not need to apply again on the same property. If you have recently moved or sold your property, you must reapply for the exemption on your new home, even if you are moving within Scarborough.

Homestead Property Tax Exemption (Title 36, M.R.S.A. Section 681)

The State of Maine offers a Veteran’s Exemption for property owners who meet one of the following criteria:

• Age 62 or older and served during a recognized war period
• Receives 100% disability from the VA
• Paraplegic Veterans
• Surviving spouse, minor child, or widowed parent of a Veteran

Applications must be submitted by April 1 in order to qualify for the next tax year. You must provide the Veteran’s DD 214 with the application. Applications received after April 1 will not be effective until the following tax year.

Veteran Property Tax Exemption Application
Veteran Property Tax Exemption Application (For Widowed Spouse, Minor Child, Widowed Parent)

(Title 36, M.R.S.A. Section 653)

The State of Maine offers a Blind Exemption to homeowners who are legally blind.

Applications must be submitted by April 1 in order to qualify for the next tax year. You must provide a letter from your doctor with the application. Applications received after April 1 will not be effective until the following tax year.

Blind Persons Property Tax Exemption Application

(Title 36, M.R.S.A. Section 654)

This program exempts renewable energy equipment, such as solar panels, from property tax.  Taxpayers must apply for the credit by April 1 of the first year the exemption is requested.

Renewable Energy Exemption Application

(Title 36, M.R.S.A. Sect. 655/656)

In 2021, the Maine Legislature reinstated this property tax deferral program to help seniors and the fully disabled stay in their homes and age in place. For qualified and approved applicants, the State of Maine will pay the property taxes each year. The state will place a lien on the property and all deferred taxes (and accrued interest) are repaid to the state when the property is sold or the applicant passes away.

To qualify:

• You must be at least 65 years old or unable to work due to a disability.
• You must own and occupy the property as your principal residence, and you must be receiving a Homestead Exemption on the property.
• All owners must have combined liquid assets of less than $75,000 ($50,000 if a single owner) and combined income of less than $40,000. For applications filed after January 1, 2024, 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 in fee simple (in other words, there can’t be any limitations on your ability to sell or encumber the property),  there must be no municipal liens on your property, you cannot be participating in a municipal deferral program, and there must be nothing preventing deferral in any federal law or rule. For applications filed after January 1, 2024, 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.
• Applications must be filed with the Assessor's Office between January 1 and April 1 each year. Applications are forwarded to Maine Revenue Services who review the application and make the determination for acceptance and approval.

Frequently Asked Questions for Taxpayers

Application & Instructions - Maine Property Tax Deferral Program

Program Guide for Applicants

More information can be found on the State Property Tax Deferral Program website.

Questions on this State managed program can be referred to Maine Revenue Services, Property Tax Division, at 207-624-5600 or prop.tax@maine.gov.