Application for Homestead Exemption
Title 36 MRSA, §§ 681-689
44Section 133
Check all that apply
Yes No
A. I am a Legal Resident of the State of Maine. c c
B. I have owned homestead property in Maine for at least the past 12 months. c c
(1) If you owned a homestead in another municipality within the past
12 months, state the municipality where located: _______________________________________
C. I declare this homestead is my permanent place of residence and the only
property for which I have claimed a homestead exemption. c c
(summer camps, vacation homes and 2
nd
residences do not apply)
IF YOU HAVE NOT ANSWERED YES TO ALL QUESTIONS, STOP HERE
You must meet all three of these requirements to qualify for a homestead
Exemption under the terms of the homestead exemption statute.
44Section 233
1. Names of all Property Owners (names on your tax bill): _________________________________
_____________________________________________________________________________________
2. Physical location of Homestead Property (i.e., 14 Maple St.): _____________________________
_____________________________________________________________________________________
3. Mailing Address, if different from above: _____________________________________________
City/Town ____________________________________________ State ______ Zip ______________
44Section 333
CLAIM OF RESIDENCY IN THE MUNICIPALITY, IN LINE 2 ABOVE, IS BASED
ON ONE OR MORE OF THE FOLLOWING:
Yes No N/A
= I am a registered voter in the municipality. c c c
= I pay Motor Vehicle Excise Tax in the municipality. c c c
= The place of legal residence on my resident fishing and/or
hunting license is the same as the above homestead address. c c c
= The address on my drivers license is the same as the above
address. c c c
(If you answer No to any questions, please explain on a separate sheet. N/A means Not Applicable.)
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 exemption is guilty of a
criminal offense.
Signature of Homestead Owner(s) _______________________________________ Date __________
_______________________________________ Date __________
COMPLETED FORM MUST BE FILED WITH YOUR LOCAL ASSESSOR BY APRIL 1
ST
Note: Forms filed after April 1 of any year will apply to the subsequent year tax assessment.
DEFINITIONS
36 MRSA Section 681. Definitions
As used in this subchapter, unless the context otherwise indicates, the following terms have
the following meanings.
1. Applicant. “Applicant” means an individual who has applied for a homestead property
tax exemption pursuant to this subchapter.
2. Homestead. “Homestead” means any residential property in this State assessed as real
property owned by an applicant or held in a revocable living trust for the benefit of the applicant
and occupied by the applicant as the applicant’s permanent residence. A “homestead” does not
include any real property used solely for commercial purposes.
3. 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.
4. Permanent resident. “Permanent resident” means an individual who has established a
permanent residence.
INSTRUCTIONS
Section 1. Check all three boxes indicating your answers. You must answer “Yes” to all three
questions in order to qualify for the Maine homestead exemption. If you have moved during the
year and owned a homestead prior to your move, indicate the name of the municipality you moved
from on line B(1). Your ownership of homestead property must have been continuous for the 12
month period in question B. If you answer “No” to any question in this section you do not qualify
for the homestead exemption.
Section 2. Indicate your full name 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 answer for each of the statements in this section.
One or more of the owners of the homestead property may 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 wish to appeal the assessor’s decision under the abatement statute. (Title 36
MRSA Section 841)