Owning in Maine
Data from January 2026
Property tax in Maine
The typical owner in Maine pays $3,036 a year, about 1.02% of the home’s value (0.94% nationwide). Here are the exemptions and discounts the state publishes, the deadlines to claim them or appeal, and every county’s figure.
Key numbers in Maine
- Typical tax
- $3,036
- per year, typical household
- 3% less than the U.S.
- Effective rate
- 1.02%
- tax ÷ value (estimate)
- 9% more than the U.S.
- United States
- 0.94%
- national effective rate
- Exemptions and relief
- 3
- published by the state, with the source
How it works
Where your bill comes from
The local government puts a value on your home, subtracts the exemptions you apply for and applies the rate of each body that taxes it: the county, the city, the school district and others.
- The value assigned to your home
- The exemptions you apply for
- The rates of each taxing body (county, city, schools)
- Your yearly bill
The effective rate on this page is something else: our estimate (typical tax ÷ typical value, from Census data) for comparing places. It is not the rate your local government sets.
Exemptions and discounts
What can lower your bill
What Maine publishes on exemptions, caps and relief programs, in its own words. Almost all must be claimed: nobody applies them for you.
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Homestead exemption of up to $25,000 of value
The homestead exemption lowers the property tax of certain people who have owned homestead property in Maine for at least 12 months and make the home they occupy on April 1 their permanent residence. Eligible property is exempt for up to $25,000 of its just value.
What the source says· 36 M.R.S. §§683, 683-A
“Homestead Exemption - This program provides a measure of property tax relief for certain individuals that have owned homestead property in Maine for at least 12 months and make the property they occupy on April 1 their permanent residence. Eligible property is exempt for up to $25,000 of just value of the home.”
Maine Revenue Services · Verified October 24, 2026
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How the application shows that you live in Maine
The homestead exemption application asks you to check what your Maine residency is based on. The options are: you file a Maine resident income tax return; the address on your driver's license is the same as the home; the legal residence on your resident fishing or hunting license is the same as the home; you pay motor vehicle excise tax in that municipality; or you are a registered voter in that municipality. If you check none of them, the application asks you to attach an explanation and evidence of your residency.
What the source says· 36 M.R.S. §§681-689
“SECTION 3: MAINE RESIDENCY IS BASED ON ONE OR MORE OF THE FOLLOWING Check all that apply 3a. I file a Maine resident income tax return. b. The address on my driver’s license is the same as the homestead location on line 2b. c. The legal residence on my resident fishing and/or hunting license is the same as the homestead location on line 2b. d. I pay motor vehicle excise tax in this municipality. e. I am a registered voter in this municipality. (If you did not check any boxes, please attach an explanation and evidence that shows your residency.)”
Maine Revenue Services (Homestead Property Tax Exemption Application) · Verified October 24, 2026
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State property tax deferral for owners 65 and older or with a disability
You can apply to defer the property taxes on your homestead if, on April 1 of the year you apply, you are 65 or older or unable to be employed because of a disability. For applications filed after January 1, 2024, income for the prior year must be under $80,000 (all owners together if there is more than one), and liquid assets (such as bank accounts) under $100,000 for a sole owner or under $150,000 for all owners together. The home must also receive the homestead exemption. The claim is filed with the municipal assessor after January 1 and no later than April 1 of the first year you claim the deferral.
What the source says· 36 M.R.S. §6251(1)
“Subject to section 6252, a taxpayer may apply to defer the property taxes on the taxpayer's homestead by filing a claim for deferral with the municipal assessor after January 1st but no later than April 1st of the first year in which deferral is claimed if: A. The taxpayer filing a claim is 65 years of age or older or is unable to be employed by reason of disability on April 1st of the year in which the claim is filed; … B. The taxpayer, if the sole owner of the property, has income, as defined in section 5219-KK, subsection 1, paragraph D, of less than $40,000 for the calendar year immediately preceding the calendar year in which the claim is filed or, for applications filed after January 1, 2024, income of less than $80,000 for the calendar year immediately preceding the calendar year in which the claim is filed. In the case of property that is owned by more than one owner, all owners together have income, as defined in section 5219-KK, subsection 1, paragraph D, of less than $40,000 for the calendar year immediately preceding the calendar year in which the claim is filed or, for applications filed after January 1, 2024, income of less than $80,000 for the calendar year immediately preceding the calendar year in which the claim is filed; … C. The taxpayer, if the sole owner of the property, has liquid assets of less than $50,000 or, for applications filed after January 1, 2024, less than $100,000. In the case of property that is owned by more than one owner, all the owners together have liquid assets of less than $75,000 or, for applications filed after January 1, 2024, less than $150,000; and … D. The taxpayer's homestead receives a homestead exemption under chapter 105, subchapter 4-B.”
Maine Legislature (Maine Revised Statutes, Title 36) · Verified October 24, 2026
Dates
Deadlines to claim and to appeal
The dates the official source sets. If you think the value assigned to your home is wrong, you can appeal; each state has its own process and deadline.
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Deadline: the application is due by April 1
The completed homestead exemption application is filed with your local assessor by April 1. If you file it after April 1, it applies to the next assessment year.
What the source says· 36 M.R.S. §684(1)
“Completed forms must be filed with your local assessor by April 1. Forms filed after April 1 of any year will apply to the subsequent assessment year.”
Maine Revenue Services (Homestead Property Tax Exemption Application) · Verified October 24, 2026
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Deadline to ask the assessors for an abatement
If there is an error, illegality or irregularity in your property's assessment, you can ask your municipality's assessors in writing for an abatement, stating the grounds. The application is filed within 185 days from commitment, which is when the assessors hand the tax list to the tax collector. The assessors may also make the abatement on their own within one year. The law also requires that you have complied with section 706-A (the property list and answers the assessor asks for).
What the source says· 36 M.R.S. §841(1)
“The assessors, either upon written application filed within 185 days from commitment stating the grounds for an abatement or on their own initiative within one year from commitment, may make such reasonable abatement as they consider proper to correct any illegality, error or irregularity in assessment if the taxpayer has complied with section 706-A.”
Maine Legislature (Maine Revised Statutes, Title 36) · Verified October 24, 2026
By place
Every county, with its figure
What the typical owner pays in each county of Maine, with the typical home value and the effective rate. Highest tax first.
| Cumberland County | $4,707 | $451,200 | 1.04% |
|---|---|---|---|
| York County | $3,787 | $395,700 | 0.96% |
| Knox County | $3,786 | $324,900 | 1.17% |
| Sagadahoc County | $3,470 | $333,300 | 1.04% |
| Androscoggin County | $2,940 | $252,800 | 1.16% |
| Lincoln County | $2,828 | $332,700 | 0.85% |
| Waldo County | $2,684 | $257,700 | 1.04% |
| Kennebec County | $2,605 | $238,200 | 1.09% |
| Hancock County | $2,561 | $310,400 | 0.83% |
| Penobscot County | $2,481 | $214,100 | 1.16% |
| Oxford County | $2,162 | $217,300 | 0.99% |
| Franklin County | $2,027 | $194,700 | 1.04% |
| Somerset County | $1,798 | $166,900 | 1.08% |
| Washington County | $1,683 | $161,800 | 1.04% |
| Aroostook County | $1,672 | $149,700 | 1.12% |
| Piscataquis County | $1,537 | $170,200 | 0.90% |
- Cumberland $4,7071.04%
- York $3,7870.96%
- Knox $3,7861.17%
- Sagadahoc $3,4701.04%
- Androscoggin $2,9401.16%
- Lincoln $2,8280.85%
- Waldo $2,6841.04%
- Kennebec $2,6051.09%
- Hancock $2,5610.83%
- Penobscot $2,4811.16%
- Oxford $2,1620.99%
- Franklin $2,0271.04%
- Somerset $1,7981.08%
- Washington $1,6831.04%
- Aroostook $1,6721.12%
- Piscataquis $1,5370.90%
Effective rate: typical tax ÷ typical value, our estimate from two Census medians. Source: American Community Survey (ACS) 5-year estimates Average 2020–2024 American Community Survey (ACS) 5-year estimates (external site)
Buying or selling
Taxes on the sale
Some states charge a tax or fee when the deed is recorded. What the official source says:
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State real estate transfer tax
The tax is $2.20 for each $500 (or fraction of $500) of the value of the property transferred. Half is imposed on the seller and half on the buyer. For transfers on or after November 1, 2025, when the value is over $1 million, an additional $3.80 is charged on each $500 (or fraction) of the part above $1 million.
36 M.R.S. §4641-A(1) · Maine Revenue Services · Verified October 24, 2026
Frequently asked questions
How much is property tax in Maine?
The typical owner pays $3,036 a year, about 1.02% of the home’s value, per the Census (Average 2020–2024). Nationwide the effective rate is 0.94%. Your bill depends on your county, city, school district and the exemptions you claim.
Which county in Maine pays the most property tax?
By amount, the highest typical tax is in Cumberland County ($4,707) and the lowest in Piscataquis County ($1,537). By effective rate, the highest is Knox County (1.17%) and the lowest Hancock County (0.83%).
What is the effective rate?
The typical tax divided by the typical home value in the same place. It is our estimate from two Census medians, not the rate your local government sets; it is for comparing places.
Are there exemptions in Maine?
This page collects 3 exemptions, caps or programs the state itself publishes, with their text and source. Almost all must be claimed with your county or municipal assessor.