Impuesto a la propiedad en Maine

“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.”

“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.)”

“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.”