Maine State Health Insurance Assistance Program (SHIP)
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Taxes
Property tax relief for seniors in Maine
Maine has 3 programs that can lower property taxes for older adults: Property Tax Fairness Credit, Maine Resident Homestead Property Tax Exemption and State Property Tax Deferral Program. Each one has its own rules and deadline.
Property Tax Fairness Credit
Maine gives residents money back when property tax, or the property tax share of rent, is high compared with their income. For people 65 or older the credit can be up to $2,000 a year, and it is paid even if you owe no income tax. Homeowners and renters can both claim it.
How to apply
- By mail
- Claim it with a Maine individual income tax return filed with Maine Revenue Services
- Who runs it
- Maine Revenue Services
Who may qualify
| Age for the larger credit | 65 or older on the last day of the tax year (on a joint return, only one spouse needs to be 65) |
|---|---|
| Income test | The credit is the amount by which your property tax (or 15% of your rent) is more than 4% of your income, so higher incomes get less or nothing. Income includes Social Security. |
| Home | A Maine resident paying property tax or rent on the home you live in (house, apartment, condo, mobile home or mobile home pad) |
| Filing status | Married couples filing separately can't claim it |
Source: Maine Legislature, Office of the Revisor of Statutes (source 1)
What you may get
| Largest credit, 65 or older (tax years 2024 and later) | $2,000 a year |
|---|---|
| Largest credit, under 65 (tax year 2026 and later) | $1,500 a year |
| Most property tax or rent counted, 65 or older (tax years 2024 and later) | $4,000 |
Source: Maine Legislature, Office of the Revisor of Statutes (source 1)
Dates, renewals and waiting lists
| Do you reapply? | Yes, it is claimed for each tax year |
|---|
Source: Maine Legislature, Office of the Revisor of Statutes (source 1)
How Maine is different
Where Maine's rules differ from the federal rules for Property tax relief for seniors.
- Refundable: you get the money even if you owe no Maine income tax
- Renters count 15% of the rent they pay (not counting utilities or furniture) as property tax
Source: Maine Legislature, Office of the Revisor of Statutes (source 1)
Good to know
- Renters: Renters can claim this credit; 15% of the gross rent you paid for your home counts as property tax paid.
- Maine's separate property tax stabilization program for people 65 and older applied only to the property tax year that began April 1, 2023.
Source: Maine Legislature, Office of the Revisor of Statutes (source 1)
Maine Resident Homestead Property Tax Exemption
If Maine is your permanent home and you have owned a home in Maine for the past 12 months, $25,000 of your home's value is not taxed. It is for homeowners of any age. You apply once with your town or city assessor by April 1.
How to apply
- In person
- File the application and proof with your municipal assessor by April 1 of the first year you claim it
- Who runs it
- Your town or city assessor (Maine Revenue Services, Property Tax Division, provides the form)
Who may qualify
| Age | Any age |
|---|---|
| Home | A permanent Maine resident who has owned a homestead in Maine for the preceding 12 months |
Source: Maine Legislature, Office of the Revisor of Statutes (source 3)
What you may get
| Exemption (property tax years from April 1, 2020) | $25,000 of the home's just value ($10,000 plus an added $15,000), adjusted by your town's assessment ratio |
|---|
Source: Maine Legislature, Office of the Revisor of Statutes (source 3)
Dates, renewals and waiting lists
| Application deadline | April 1 of the year the taxes are based on |
|---|---|
| Do you reapply each year? | No; the assessor reviews eligibility each year, and you file only the first time |
Source: Maine Legislature, Office of the Revisor of Statutes (source 4)
How Maine is different
Where Maine's rules differ from the federal rules for Property tax relief for seniors.
- Joint owners share one exemption
Source: Maine Legislature, Office of the Revisor of Statutes (source 3)
State Property Tax Deferral Program
If you are 65 or older (or can't work because of a disability) and your income and savings are under the limits, Maine will pay your property tax to your town and let you repay it later, usually when the home is sold or after your death. You apply through your town assessor between January 1 and April 1.
How to apply
- In person
- File a claim with your municipal assessor between January 1 and April 1 of the first year; the assessor sends it to Maine Revenue Services
- Who runs it
- Maine Revenue Services (claims are filed with your town or city assessor)
Who may qualify
| Age | 65 or older on April 1 of the year you file, or unable to work because of a disability |
|---|---|
| Income limit, applications filed after January 1, 2024 | Under $80,000 for the prior calendar year (all owners together) |
| Liquid asset limit, applications filed after January 1, 2024 | Under $100,000 for a sole owner; under $150,000 for all owners together |
| Home | Your homestead, which must get the Maine homestead exemption, owned by you (and your spouse, or co-owners who all live there) with no municipal lien on it |
Source: Maine Legislature, Office of the Revisor of Statutes (source 5)
What you may get
| What it does | The state pays your property tax to the town and puts a lien on the home; interest accrues on what it pays |
|---|
Source: Maine Legislature, Office of the Revisor of Statutes (source 7)
Dates, renewals and waiting lists
| Application window | January 1 to April 1 of the first year you claim it |
|---|---|
| Do you reapply each year? | No; the deferral continues while you still qualify |
Source: Maine Legislature, Office of the Revisor of Statutes (source 5)
How Maine is different
Where Maine's rules differ from the federal rules for Property tax relief for seniors.
- Repayment is due when the last claimant dies, the home is sold or changes owners, or it stops being your home (except when you are away for health reasons)
Source: Maine Legislature, Office of the Revisor of Statutes (source 8)
Good to know
- Some towns also run their own property tax deferral programs for senior citizens; a home can't be in both.
Source: Maine Legislature, Office of the Revisor of Statutes (source 6)
Free help
Free help with this in Maine
Office of Aging and Disability Services (OADS)
Your local Area Agency on Aging can help with meals, rides, help at home, caregiver support and applying for benefits.
More help in Maine
Property tax relief in another state
- Alabama
- Alaska
- Arizona
- Arkansas
- California
- Colorado
- Connecticut
- Delaware
- District of Columbia
- Florida
- Georgia
- Hawaii
- Idaho
- Illinois
- Indiana
- Iowa
- Kansas
- Kentucky
- Louisiana
- Maryland
- Massachusetts
- Michigan
- Minnesota
- Mississippi
- Missouri
- Montana
- Nebraska
- Nevada
- New Hampshire
- New Jersey
- New Mexico
- New York
- North Carolina
- North Dakota
- Ohio
- Oklahoma
- Oregon
- Pennsylvania
- Rhode Island
- South Carolina
- South Dakota
- Tennessee
- Texas
- Utah
- Vermont
- Virginia
- Washington
- West Virginia
- Wisconsin
- Wyoming
Sources
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §5219-KK, Property tax fairness credit (official government site). Checked Oct 28, 2026.
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §6281, Stabilization of property taxes on homesteads of individuals 65 years of age or older (official government site). Checked Oct 28, 2026.
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §683, Exemption of homesteads (official government site). Checked Oct 28, 2026.
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §684, Forms; application (official government site). Checked Oct 28, 2026.
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §6251, Deferral of tax on homestead; joint election; age requirement; filing claim (official government site). Checked Oct 28, 2026.
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §6252, Property entitled to deferral (official government site). Checked Oct 28, 2026.
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §6255, Listing of tax-deferred property; interest accrual (official government site). Checked Oct 28, 2026.
- Maine Legislature, Office of the Revisor of Statutes, 36 M.R.S. §6259, Events requiring payment of deferred tax and interest (official government site). Checked Oct 28, 2026.
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