Property Tax Exemptions | Brunswick, ME

Property Tax Exemptions

The following programs offer a reduction in the taxable value of property to permanent residents of the State of Maine. The filing deadline is April 1 of the first year in which exemption is requested. Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org

Homestead Property Tax Exemption

This program provides a measure of property tax relief for certain individuals that have owned and occupied homestead property in Maine as their permanent residence for at least 12 months as of April 1. Property owners would be eligible for an exemption of $25,000 (at 100% assessment ratio).

Proof of residency (1 or more): file Maine income tax return, driver's license, hunting or fishing license, voter registration, motor vehicle excise tax payment.

APPLY FOR HOMESTEAD

Veteran Property Tax Exemption

A veteran who served during a recognized war period and is 62 years of age or older; or, is receiving 100% disability as a veteran; or, became 100% disabled while serving, is eligible for an exemption of $6,000 (at 100% assessment ratio). Paraplegic veteran who received a federal grant for a specially adapted housing unit is eligible for an exemption of $50,000 (at 100% assessment ratio).

Proof of eligibility: A copy of your Certificate of Release or Discharge from Active Duty (DD Form 214 or similar form issued by the Department of Defense) or the benefit summary letter issued by the Department of Veteran Affairs ("VA"). A copy of VA Form 20-5455 may be used if you do not have a benefit summary letter.

Please note: In 2022, the Maine Legislature enacted an expanded benefit for veterans through the Property Tax Fairness credit. While the benefit is based on the property tax paid by veterans, the benefit is administered through the individual income tax. For more information, see the Property Tax Fairness credit.

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Legally Blind Tax Exemption

A homeowner who is legally blind as determined by a licensed Doctor of Medicine, Osteopathy, or Optometry is eligible for an exemption of $4,000 (at 100% assessment ratio). Property conveyed to a blind person only for the purpose of receiving this exemption is not eligible.

APPLY FOR LEGALLY BLIND

Renewable Energy Investment Exemption

This property exempts eligible renewable energy equipment, such as solar panels, from property tax.

Residential Solar Eligibility: 100% of the energy produced is consumed at the location of the array; or, the customer received a net energy billing credit.

Commercial Solar Eligibility: A solar farm with a nameplate capacity of less than 5 MW qualifies for exemption if it receives a net metering credit pursuant to 35-A M.R.S. §§ 3209-A and 3209-B; or, a solar array of any size is eligible if 100% of the energy produced is consumed at the location of the array.

APPLY FOR RENEWABLE ENERGY

Programs for Seniors

The following programs offer property tax assistance to individuals who meet certain age, residency, and/or income requirements. Special attention should be paid to filing requirements and deadlines for each specific program.

Property Tax Assistance

The Property Tax Assistance Ordinance was adopted by the Town Council on December 3, 2018. This program is designed to provide financial assistance to renters and property taxpayers who have resided in Brunswick for at least 10 years and are age 68 or older.

Additional requirements: The applicant has received a tax credit under the provisions of the Property Tax Fairness credit program, the applicant has received the Homestead Exemption for the year in which the rebate is requested (if property owner), the applicant has paid taxes in full through the date of application (if property owner).

Filing deadline: November 1 each year rebate is requested.

APPLY FOR SENIOR ASSISTANCE

Property Tax Stabilization

Property tax stabilization is a State program that allows certain senior-citizen residents to stabilize, or freeze, the property tax on their homestead. As long as a taxpayer qualifies and file a timely application each year, the tax billed to you for your homestead will be frozen at the amount you were billed in the prior tax year.

Filing deadline: December 1 each year stabilization is requested. Next fiscal year's application will be available at a later date in 2023.

Property Tax Deferral

The State Property Tax Deferral Program is a lifeline loan program that can cover the annual property tax bills of Maine people who are ages 65 and older or are permanently disabled and who cannot afford to pay them on their own. The loan program allows Maine's most vulnerable community members to age in place and ensures that property taxes are still delivered to municipalities, requiring repayment of the loan once the property is sold or becomes part of an estate.

For more information on the program click here.

Filing deadline: April 1 of the first year in which deferral is requested.

APPLY FOR DEFERRAL