1. Property Tax Deferral

Property Tax Deferral (Title 36, M.R.S.A. Chapter 908)

A taxpayer may apply to defer the property taxes on the taxpayer's homestead by filing a claim for deferral with the municipal assessor.

Taxpayer Eligibility

  1. The taxpayer filing a claim is 65 years of age or older or is unable to be employed by reason of disability on April 1 of the year in which the claim is filed.
  2. The taxpayer has income of less than $40,000 for the calendar year immediately preceding the calendar year in which the claim is filed.
  3. The taxpayer, if an individual, has liquid assets of less than $50,000 or, less than $75,000 in the case of 2 or more individuals filing a claim jointly.
  4. The taxpayer's homestead receives a homestead exemption.

Property Eligibility

  1. The property must be the homestead of the individual or individuals filing the claim.
  2. The property must be held in a fee simple estate.
  3. There must be no prohibitions to the deferral of property tax contained in any provision of federal law, rule or regulation applicable to mortgage, trust deed, land sale contract or condition of sale contract for which the homestead is security.
  4. The property is not receiving deferral of taxes under chapter 908-A.
  5. The property does not have an existing municipal lien against it.

Filing Deadline:

  • April 1 of the first year in which deferral is requested, but no earlier than January 1.

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