A veteran who served on active duty in the armed forces may apply for an exemption from property tax in the place where they reside provided:

• They served during a recognized war period and have reached the age of 62 years or;
• They served during a recognized war period and are receiving any form of pension or compensation from the United States Government for total disability, service-connected or non-service-connected, as a veteran; or
• They were injured during active military service in the line of duty and are receiving 100% service-connected disability from the United States Government; or
• They were awarded the Armed Forces Expeditionary Medal and have reached the age of 62 years; or
• They were awarded the Armed Forces Expeditionary Medal and are receiving any form of pension or compensation from the United States Government for total disability, service-connected or non-service-connected, as a veteran; or
• They served during a recognized war period and received a grant as a paraplegic veteran for specially adapted housing units.
• Unremarried Widow, Widower, or the Minor Child of a Veteran and Unremarried Widowed Parent of a Veteran may also be eligible for this exemption.

Click here for the Veteran’s Exemption Form.

The Property Tax and Rent Refund (Circuit Breaker) Program has been repealed and replaced by a refundable “Property Tax Fairness Credit” that can be claimed on the Maine Individual Income Tax form.

The new credit will be available beginning in January 2014. Forms can be downloaded from Maine Revenue Services web site HERE. You may also call 207-624-7894 to request that a form be mailed to you. If you filed a Circuitbreaker application on or after August 1, 2012 a form will automatically be mailed to you at the end of 2013.

Main Tree Growth Tax Law Reference: 36 MRSA §§571 – 584-A.

Maine tax law allows for valuation as a special use category of property where land is valued according to rates established by the State rather than market value. A property owner who wishes to maintain acreage solely for commercial forest production may apply for the Tree Growth classification. Once enrolled, any development or change in use will most likely cause the removal of that acreage with a substantial penalty being assessed against the property.

To apply, a landowner must:

• have at least 10 forested acres
• have a forest management and harvest plan
• fill out an application to be filed with the Assessor’s Office file by April 1 in the year for which the classification is requested.

If the landowner sells the property, the law requires that:

1. a new application be filed by the new owner prior to harvesting; or
2. a new application be filed within one year from the purchase date; or
3. the property be withdrawn from the program.

Maine Law specifies that all parcels enrolled in the tree growth program “are required to have a Forest Management, and Harvest Plan prepared and subject to review and updated as needed by a Licensed Professional Forester at least every 10 years. Owners must certify that a written Forest Management and Harvest Plan has been prepared; submit a licensed professional forester’s signed statement as evidence of compliance when the forester determines that land is being managed in accordance with recommendations included in the applicable plan…” The previous language can be found in Bulletin #19 at the following web address: HERE

It is the responsibility of the owner(s) to complete a new plan and file a new application and forest type map with the city every ten years. State Law requires assessors to give owners a 60-day notice when the re-file is due.

Failure to comply with any requirements of the law may result in removal of the land from the Tree Growth Tax Program. Upon removal, a substantial penalty will be assessed against the property.

Please note that if you, your spouse or business partner is actively or has recently been serving in the military, it is possible that filing deadlines and requirements may be tolled.