Tax Relief Programs

The State of Maine offers a number of programs to help qualified individuals and businesses reduce their tax obligations:

Maine Residents Property Tax Fairness Credit

The  Property Tax Credit [formerly the Circuitbreaker Program] can be claimed on the Maine Individual Income Tax Form. A worksheet will be included with Maine individual Income Tax Form to calculate the amount of the credit. 

For more information visit this section of the Maine Revenue website.

Property Tax Stabilization Program

The Property Tax Stabilization Program for Senior Citizens, also referred to as the "Tax Freeze" program, is a State program that allows senior citizen residents who qualify to stabilize, or freeze, their property taxes on their homestead. In July 2023 the legislature amended this program, so that it will only apply to the 2023-2024 Fiscal Tax Year. This means there will be no reapplication process. In result of this change, two existing State programs benefiting low-income seniors are being expanded. These programs are Property Tax Deferral Program and Property Tax Fairness Credit.

Any questions or concerns owners have regarding this change should be directed to your legislative representative. To find your representative, please visit: https://legislature.maine.gov/senate/ Or contact Maine Revenue Services, Property Tax Division, at 207-624-5600

Tax Stabilization Letter

Tree Growth, Open Space & Farmland Programs

To obtain more information visit the Property Tax Applications, Rules and Publications page.

Tree Growth

Provides for lower land assessment and requires a minimum of 10 acres and a Forest Management Plan prepared by a licensed Forester.

Open Space

Provides for lower land assessments depending on selected Open Space Land Classification.

Farmland

Provides for a lower land assessment and requires a minimum of 5 acres and $2,000 annual income from farming activities.