Veteran’s Exemption (Title 36, M.R.S.A. §653)

Property owners may be eligible for a $6,000 reduction in the valuation of their property if they meet one of the following qualifications:

• Maine resident age 62 on or before April 1st who served during a recognized war period
• Receives 100% disability from the VA
• Paraplegic veterans ($50,000 reduction in valuation at 100% assessment ratio)
• Un-remarried widows of qualifying veterans

Proof of Service

In all cases the veteran must fill out an application and provide the Assessor with proof of service (Form DD214). 


• World War I: $7,000 (at 100% assessment ratio)
• World War II or later: $6,000 (at 100% assessment ratio)
• Paraplegic veteran: $50,000 for specially-adapted housing unit (at 100% assessment ratio)

Helpful Links:

• Veteran Exemption Application (PDF)
• Flowchart of Veteran Exemption Qualifications (PDF)

Blind Exemption (Title 36, M.R.S.A. §654)

A homeowner who is legally blind as determined by a doctor is eligible for a $4,000 exemption (at 100% assessment ratio) on their property.

Helpful Links:

• Blind Exemption Application (PDF)

Renewable Energy Investment Exemption (Title 36, M.R.S.A. §655(1)(U) & 656(1)(K))

This program exempts renewable energy equipment, such as solar panels, from property tax beginning April 1, 2020.  All power generated by the equipment must be used on site and/or subject to a utility bill credit of a transmission and distribution facility.

Helpful Links:

• Renewable Energy Investment Application (PDF)

Property of Institutions and Organizations (Title 36, M.R.S.A. §652)

Maine law provides property tax exemptions for certain Charitable and Benevolent or Literary and Scientific institutions to file for tax exemption on qualified properties.

Helpful Links:

• Property of Institutions and Organizations Application (PDF)

Tree Growth Tax Law (Title 36 M.R.S.A. §571-584-A)

The Maine Tree Growth Tax Law provides for the valuation of land that has been classified as forest land on the basis of productivity value, rather than on just value. To qualify, a landowner must:

• Have at least ten(10) acres of forest land.
• Use the land primarily for the growth of trees to be harvested for commercial use.
• Submit a forest management and harvest plan prepared by a licensed forester.
• Have unanimous, written consent from all owners of the parcel.
• File an application with the Assessor’s office no later than April 1.

Helpful Links:

• Property Tax Bulletin 19 (PDF)
• Application for Maine Tree Growth (PDF)
• Department of Agriculture, Conservation, & Forestry

Farmland Tax Law (Title 36 M.R.S.A. §1101-1121)

The Farmland Tax Law was adopted to encourage the preservation and protection of farmland from competing, higher-valued uses. The farmland program provides for the valuation of farmland based on its current use as farmland, rather than based on its fair market value for other potential uses. To qualify, a landowner must:

• Have at least five(5) contiguous acres.
• Use the land primarily for farming activities.
• Produce a gross income of at least $2,000 in one of the two or three of the five last calendar years preceding the date of application.
• File an application with the Assessor’s office no later than April 1.
• Once qualified, file an income report by April 1 of each fifth year stating the income of the previous five years.

Helpful Links:

• Property Tax Bulletin 20 (PDF)
• Application for Farmland (PDF)
• Department of Agriculture, Conservation, & Forestry

Open Space Tax Law (Title 36 M.R.S.A. §1101-1121)

The Open Space Tax Law provides for the valuation of land based on its current use as open space, rather than its highest and best use. To qualify, a landowner must:

• Preserve or restrict the land to provide a public benefit by conserving scenic resources, enhancing public recreation opportunities, promoting game management, or preserving wildlife or wildlife habitat. 
• File an application with the Assessor’s office no later than April 1.
• Submit a map or sketch showing the open space acres as well as the area within the parcel to be excluded from the program.

Helpful Links:

• Property Tax Bulletin 21 (PDF)
• Application for Open Space (PDF)

Working Waterfront Tax Law (Title 36 M.R.S.A. §1131-1140-B)

The Working Waterfront Tax Law was enacted to encourage the preservation of Maine’s working waterfront and is intended to support commercial fishing activities.  To qualify, a landowner must:

• Have a parcel of land abutting tidal waters.
• Use the land primarily (more than 50%) for commercial fishing activities.
• File an application with the Assessor’s office no later than April 1.
• Submit a map identifying the location and boundaries of the working waterfront land.
• Submit a description of the manner in which the land is being used for commercial fishing activities.

Helpful Links:

• Working Waterfront Tax Law FAQ
• Application for Working Waterfront (PDF)

Property Tax Assistance Program for Seniors

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 70 or older. Applications for the program will be are due on November 1st each year. 

Applications should be mailed to:
Town of Brunswick Finance Department
85 Union Street
Brunswick, ME 04011

Forms

• Brunswick Property Tax Assistance Application Form (PDF)
• Brunswick Property Tax Assistance Ordinance (PDF)