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:
- An owner of the property must be 65 years of age or have a permanent disability that prevents an individual from being employed.
- An applicant or applicants must be the deeded property owner and must be receiving a Homestead Exemption.
- Applicants must have an income of less than $40,000 and liquid assets of less than $50,000 (or $75,000 if a joint application).
- The property must have NO municipal liens for unpaid property taxes filed against it at the time of application.
- 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.
FAQ for Taxpayers - Maine.gov - State Property Tax Deferral Program
Application & Instructions - Maine Property Tax Deferral Program
Program Guide for Municipalities
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. Kevin Boyle is the current contact person for the program and can be reached directly at kevin.c.boyle@maine.gov or 207-592-3816.