APPLICATION FOR HOMESTEAD PROPERTY TAX EXEMPTION
36 M.R.S.A. §§ 681-689
Completed forms must be filed with your local assessor by APRIL 1
ST
. Forms filed after April 1 of any year
will apply to the subsequent year tax assessment. See reverse for additional instructions.
SECTION 1: CHECK ALL THAT APPLY: (all 3 must be met to qualify)
a. I
am a permanent resident of the State of Maine
b. I have owned a homestead in Maine for the past 12 months.
(1) If you owned a homestead in another municipality within the past 12months, state the
municipality where located:
c. I declare the homestead in this municipality is my permanent residence and the only
property for which I have claimed a homestead property tax exemption.
(Summer camps, vacation homes and second residences do not qualify)
IF YOU HAVE NOT CHECKED ALL THREE BOXES
You do not qualify for a Maine homestead property tax exemption, STOP HERE.
S
ECTION 2: DEMOGRAPHIC INFORMATION
a. Names of all property owners (names on your tax bill):
b. Physical location of your homestead (i.e. 14 Maple St.):
City/Town: Telephone #:
c. Mailing Address, if different from above:
City/Town: State: ZIP:
S
ECTION 3: MAINE RESIDENCY IS BASED ON ONE OR MORE OF THE FOLLOWING (check all that
apply):
a. I
file a Maine resident income tax return.
b. The address on my driver’s license is the same as the above address.
c. The legal residence on my resident fishing and/or hunting license is the same as the above
homestead location.
d. I pay motor vehicle excise tax in this municipality.
e. I am a registered voter in this municipality.
(If you did not check any boxes, please attach an explanation that shows your
residency.)
I (
we) hereby declare, aware of penalties for perjury, that the answers to the above are, to the best of my/our
knowledge and belief, true, correct and complete. A person who knowingly files false information for the
purpose of obtaining a homestead property tax exemption is guilty of a criminal offense.
Signature and dates of birth of Homestead Owner(s):
Date of Birth Today’s Date
Date of Birth Today’s Date
click to sign
signature
click to edit
INSTRUCTIONS
SECTION 1. Check the appropriate box related to each question. You must check all three boxes to qualify
for the Maine homestead property tax exemption. If you have moved during the year and owned a
homestead in Maine prior to your move, enter the name of the municipality you moved from on line b(1).
Your ownership of a homestead must have been continuous for the 12-month period prior to application. If
you did not check any all boxes in this section, you do not qualify for the homestead property tax exemption.
A person on active duty serving in the Armed Forces of the United States who is permanently stationed at
a military or naval post, station or base in this state is deemed to be a permanent Maine resident. A person
on active duty serving in the Armed Forces of the United States does not include a member of the National
Guard or the Reserves.
SECTION 2. Enter your full name(s) as shown on your property tax bill, the physical location of your home
and your mailing address.
SECTION 3. This section gives the local assessor information which may be used to determine if you
qualify and should support your answers to the questions in SECTION 1. Please check the appropriate box
for each of the statements in this section. At least one of the owners of the homestead must sign this
document. Please file the application with your local municipal assessor. If, for any reason, you are denied
exemption by the assessor, you may appeal the assessor’s decision under the abatement statute, 36
M.R.S. § 841.
DEFINITIONS
Homestead. “Homestead” means residential real property owned by an individual or individuals and
occupied by those individuals as their permanent residence. Residential real property held in a revocable
living trust for a beneficiary who occupies the property as his or her permanent residence also qualifies as
a homestead.
Permanent residence. “Permanent residence” means that place where an individual has a true, fixed, and
permanent home and principal establishment to which the individual, whenever absent, has the intention
of returning. An individual may have only one permanent residence at a time and, once a permanent
residence is established, that residence is presumed to continue until circumstances indicate otherwise.
Permanent resident. "Permanent resident" means an individual who has established a permanent
residence. A cooperative housing corporation may apply for a homestead exemption to be applied against
the valuation of property of the corporation that is occupied by qualifying shareholders. To qualify, the
corporation must complete an Application for Maine Homestead Property Tax Exemption for Cooperative
Housing Corporations.
Revised 1/16