ME · Flat dollar exemption

Maine homestead exemption

Yes.

Main exemption: $25,000 off market valueJust value of the permanent residence (all property taxes except special benefit assessments)
Filing deadline: April 1
Own and live there by: April 1
Renewal: Renews automatically
Where to file: Local town or city assessor's office

Yes. Maine's homestead exemption takes up to $25,000 off the just value of your permanent home, adjusted by your town's certified assessment ratio. You must have owned a Maine homestead for the 12 months ending April 1. File once with your local town or city assessor by April 1.

Last verified November 4, 2026 · Sources

How much the Maine exemption is worth

Eligible property is exempt for up to $25,000 of just value. The town multiplies it by its certified assessment ratio, so the local amount can differ.

$25,000 off market value · applies to just value of the permanent residence (all property taxes except special benefit assessments) · source

Who qualifies

You are a permanent Maine resident and the home is your permanent residence on April 1
You have owned a homestead in Maine for the 12 months ending April 1
You do not claim a homestead exemption on any other property; camps, vacation homes and second homes do not qualify

Deadline and renewal

File the application with your local assessor by April 1. Applications filed after April 1 apply to the next assessment year.

Once approved, you keep the exemption without reapplying; the assessor reviews eligibility each year. Tell the assessor promptly if ownership or use of the home changes.

If you missed the deadline

Applications filed after April 1 count toward the following assessment year. Source.

Form: Homestead Property Tax Exemption Application · open the official form

Extra breaks for seniors, veterans and disabled owners

Maine additional homestead exemptions
Who	Program	Amount	Details
Seniors	State Property Tax Deferral Program	Not in our data	Qualifying owners can have the state pay their homestead property taxes, to be repaid with interest when they withdraw or leave the program. The 2026 filing period ran January 1 to April 1, 2026. Source
Veterans	Veteran exemption	$6,000 off market value	Veterans who served in a recognized war period and are 62 or older, or who receive 100% disability, get $6,000 off the just value of their home. Apply with the local assessor by April 1. Source
Veterans	Specially adapted housing veterans	$50,000 off market value	Totally and permanently disabled veterans who received a federal grant for a specially adapted housing unit get $50,000 off just value. Source
Disabled owners	Blind exemption	$4,000 off market value	Legally blind owners get $4,000 off the just value of their home. Source
Other	Property Tax Fairness Credit	Not in our data	Income-qualified homeowners and renters can get part of their property tax or rent back on the Maine income tax return, even if they owe no tax. Claim it on Form 1040ME with Schedule PTFC/STFC; veterans get an expanded benefit. Source

Law: 36 M.R.S. §§681-689

Maine county guides

County guides for Maine are not published yet. File with: Local town or city assessor's office.

Frequently asked questions

I just moved to Maine. Can I get the exemption this year?

Only if you have owned a homestead in Maine for the 12 months ending April 1. Otherwise apply for the following year.

Do I have to reapply every year?

No. Once approved, the exemption continues without reapplying unless the assessor finds you no longer qualify. Report any change in ownership or use.

Why does my bill show a different exemption amount?

The $25,000 is multiplied by your town's certified assessment ratio, so the amount on your bill can be higher or lower.

When is the homestead exemption deadline in Maine?