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Exemptions & Tax Relief Programs

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Homestead Exemption Application

  • The legislature in 1998 enacted a new homestead exemption for all Maine residents. Homeowners whose permanent place of residence is in Maine are entitled to a reduction in valuation. This year the amount of the exemption is $25,000 off the total valuation, if you are at 100% of market value. In order to qualify, you must minimally be a resident of Maine for at least 12 months prior to April 1st of the year you are filing this application. If the homeowners qualify, they must fill out a simple form declaring property as their permanent place of residence. Once the application is filed, the exemption remains until the owner sells or changes their place of legal residence. Sign the form and deliver it either by mail or in person to your local assessor or Town Office.

Senior Property Tax Assistance Application

On June 5, 2018, the Town Council authorized a new program that would provide property tax relief to Old Orchard Beach residents who are 70 years old, whose primary residence has been in the Town of Old Orchard Beach for at least 10 consecutive years, and who meet criteria related to limited income and financial assets.

In order to qualify, you must meet all of the following criteria:

  • Received a Property Tax Refund this year from the State of Maine Property Tax & Fairness Credit Program
  • Received the Homestead Exemption at the time of the Application
  • Primary Residence has been in Old Orchard Beach for ten (10) continuous years prior to the date of the Application
  • You are 70 years of age as of November 1st
  • You have no past due property taxes as of the date of the Application

Any questions contact Jordan Miles in the Finance Department at 207-934-5714 x 1522.

Veterans Exemption Application 

  • Veterans who have reached the age of 62 and who have served in a federally recognized war period, as well as 100% disabled veterans, qualify for an exemption of either $7,000 or $6,000. Proof of service and honorable discharge, such as a copy of their DD214 as well as a copy of their Birth Certificate are required. Deadline for filing of application is April 1st of the current tax year. Paraplegic Veteran’s also qualify for a veteran’s exemption up to $50,000 of just valuation, for a specially adapted housing unit, and only in the place where the veteran is a legal resident.., the following is a link that can be used to request a DD214 from the government: Request Your Military Service Records Online, by Mail, or by Fax

Veterans State Bulletin

Widow of Veterans Exemption Application

  • The widow, minor child, or widowed mother of a veteran may qualify for this exemption as well. Proof of service and honorable discharge Certificate, such as a copy of their DD214 as well as the Veteran’s Birth Certificate are required. Deadline for filing of application is April 1st of the current tax year.

Blind Exemption Application

  • Resident property owners who have been declared legally blind by their physician and have documentation are entitled to an exemption up to $4,000. The deadline for qualifying is April 1st. You must submit documentation to the Assessor’s Office on or before this date.

State of Maine Property Tax Deferral Application

  • The Maine Legislature reinstated the Property Tax Deferral Program.  An Owner of a Property must be 65 years of age or older or unable to be employed by reason of disability on April 1st of the year in which the application is filed..  
  • Applicant/Taxpayer must be the Deeded Property Owner and must be receiving the Homestead Exemption.
  • Applicant/Taxpayer must have an income of less than $40,000 and liquid assets of less than $50,000 (or $75,000 if filing a jointly).
  • The property must have no existing Municipal Liens on the property.
  • Property Tax Deferral Application must be filed with the Assessor’s Office between January 1st – April 1st of each year.
  • Property Tax Deferral Application will be forwarded to the Maine Revenue Services for review and they will determine if Applicant/Taxpayer is eligible.  If not, Maine Revenue Service will send a Denial Notice directly to the Applicant/Taxpayer.

Questions regarding this program should be directed to the Maine Revenue Services, Property Tax Division at (207) 624-5600 or prop.tax@maine.gov.

Additional Links:

State of Maine Property Tax Stabilization for Senior Citizens (36 M.R.S. § 6281)

Residents Eligibility:

  • Must be a permanent resident of the State of Maine.
  • Must have owned a “Homestead” in the State of Maine for at least 10 years as of April 1st of the upcoming year and currently have a Homestead in Old Orchard Beach. 
  • Must be 65 or older as of April 1st of the upcoming year.
  • Must apply annually to the Town in which the Homestead is established on or before December 1st.
  • Must provide documentation indicating you are 65 years or older with the Application
    • Driver’s License
    • Passport
    • Birth Certificate
  • The Assessor for each taxing jurisdiction shall establish the 100% valuation per acre based on the current use value of farmland utilized for agricultural or horticultural purposes. The values adopted shall be based on such considerations as farmland and rentals, farmer-to farmer sales, soil types and quality, commodity values, topography and after considering state developed guidelines for agricultural valuation. These values shall not reflect potential development or market value usages other than agricultural or horticultural use. In addition, the values shall not reflect either road or shore frontage. Once classified, any change in use or withdrawal results in a supplemental tax penalty.

Maine Tree Growth Application

The Maine Tree Growth Tax Law provides for the valuation of land, which has been classified as commercially harvested forestland on the basis of productivity value, rather than on fair market value. The State Tax Assessor determines the 100% valuation per acre for each forest type classified by County or region each year. These valuations are filed with the Secretary of State by October 1 each year and are certified to municipal assessor(s) before April 1 each year. Once classified, any change in use or withdrawal from classification results in a supplemental tax penalty.

Maine Tree Growth Tax Law

Farmland Exemption Application

  • The Assessor for each taxing jurisdiction shall establish the 100% valuation per acre based on the current use value of farmland utilized for agricultural or horticultural purposes. The values adopted shall be based on such considerations as farmland and rentals, farmer-to farmer sales, soil types and quality, commodity values, topography and after considering state developed guidelines for agricultural valuation. These values shall not reflect potential development or market value usages other than agricultural or horticultural use. In addition, the values shall not reflect either road or shore frontage. Once classified, any change in use or withdrawal results in a supplemental tax penalty.

Maine Farmland Tax Law Information

Open Space Exemption Application

  • Registered land providing a defined public benefit through preservation or restrictions on use. All ordinary open space land is eligible for a reduction of 20% off the standard value. Further percentages are determined by whether they are permanently protected open space areas, forever wild open space areas or public access open space areas. Once classified, any change in use or withdrawal results in a supplemental tax penalty.

Maine Open Space Tax Law

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2020 Maine Abatement and Exemption Changes regarding Due Date 42.41 KB