Maine · Property tax exemptions for seniors · Updated Oct 2026

Maine property tax exemptions for seniors (2026)

Every statewide property tax break for older homeowners in Maine that our guide lists: extra exemptions, freezes, deferrals and age-based credits. What each is worth, the starting age, the income limit, the deadline and how to apply.

Short answer

The main property tax break for seniors in Maine is the State Property Tax Deferral Program. The State pays the property tax on your home (plus up to two years of past-due tax) every year you take part.

Worth: See the rules
Age: 65 or older
Income limit: Income for the previous calendar year under $80,000.
Deadline: January 1 – April 1

Property tax breaks for seniors in Maine

Seniors

State Property Tax Deferral Program

The State pays the property tax on your home (plus up to two years of past-due tax) every year you take part. It is a loan: you, your estate or heirs repay the total plus interest when you leave the program, sell or die. The State puts a lien on the home.

Who qualifies: At least one owner is 65 or older or cannot work because of a permanent and total disability. You own the home outright (fee simple, or in a revocable living trust), it gets the Homestead Exemption, and it has no HUD-insured reverse mortgage and is not in a town deferral program.
Income limit: Income for the previous calendar year under $80,000 (combined for all owners). Liquid assets under $100,000 for one owner or $150,000 combined for multiple owners (retirement accounts, vehicles and real estate do not count).
How to apply: File the Property Tax Deferral Program application with your town assessor (unorganized territory: Maine Revenue Services). The assessor checks it and sends it to Maine Revenue Services, which approves or denies it.
Form: State Property Tax Deferral Program application (on MRS Property Tax Forms page)
Deadline: Between January 1 and April 1 (for 2026: January 1 to April 1, 2026).
Renewal: Once approved, you stay in the program without reapplying unless you withdraw or are disqualified.
Law: 36 M.R.S. §§ 6250-6266

Source: official page

How to apply, step by step

State Property Tax Deferral Program

File the Property Tax Deferral Program application with your town assessor (unorganized territory: Maine Revenue Services).
The assessor checks it and sends it to Maine Revenue Services, which approves or denies it.

Form: State Property Tax Deferral Program application (on MRS Property Tax Forms page)

Deadline: Between January 1 and April 1 (for 2026: January 1 to April 1, 2026).

Renewal: Once approved, you stay in the program without reapplying unless you withdraw or are disqualified.

Savings estimate for Maine

None of these breaks is one fixed dollar amount taken off your home's value, so we can't estimate the savings here. What each one is worth is on its card above.

Eligibility finder for Maine

Answer a few questions to see which property tax breaks may fit you. Nothing you type here is sent anywhere.

Pre-set for seniors: you own and live in the home, age 65. Change any answer to your own.

Do you own the home and live in it as your main home?

Your age, or the year you were born

Leave empty if you'd rather not say.

Are you a veteran?

Do you have a permanent disability?

Are you the surviving spouse of a veteran, service member or first responder?

Yearly household income ($)

Everyone in the home, before taxes. Optional: used only to compare with income limits.

Do you own and live in the home?Answer the first question to see results.

A first check, not a decision: only your county, city or town assessor decides. We read ages, ratings and income limits only where the official rule states them plainly; otherwise we show the rule for you to check.

Document checklist for Maine

Pick the breaks you plan to apply for. You get a checklist of forms, documents, steps and deadlines to print or keep on your phone.

Questions about seniors property tax breaks in Maine

Who qualifies for property tax breaks for seniors in Maine?

State Property Tax Deferral Program: At least one owner is 65 or older or cannot work because of a permanent and total disability. You own the home outright (fee simple, or in a revocable living trust), it gets the Homestead Exemption, and it has no HUD-insured reverse mortgage and is not in a town deferral program.

Is there an income limit for seniors' property tax breaks in Maine?

State Property Tax Deferral Program: Income for the previous calendar year under $80,000 (combined for all owners). Liquid assets under $100,000 for one owner or $150,000 combined for multiple owners (retirement accounts, vehicles and real estate do not count).

When is the deadline for seniors to apply in Maine?

State Property Tax Deferral Program: Between January 1 and April 1 (for 2026: January 1 to April 1, 2026).

Do seniors have to reapply every year in Maine?

State Property Tax Deferral Program: Once approved, you stay in the program without reapplying unless you withdraw or are disqualified.

Where do seniors apply for property tax breaks in Maine?

Your city or town assessor decides homestead, veteran and blind exemptions and takes applications for the state deferral program. If you live in the unorganized territory, you apply to Maine Revenue Services' Property Tax Division instead. For the State Property Tax Deferral Program: File the Property Tax Deferral Program application with your town assessor (unorganized territory: Maine Revenue Services).

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Sources

Last checked: Oct 2026.