Tax Relief Programs

We have several benefit programs available in the form of property exemptions which provide a form of tax relief. An explanation and application for these exemptions are available below.  For an application, please refer to the State of Maine Revenue Service Property Tax Relief Programs page.  

Homestead Exemption

Every homeowner who meets certain conditions is entitled to receive a homestead exemption. Applications must be filed with the Assessor on or before April 1st of the year in which the homeowner wishes the exemption to take affect. The conditions to be met are:

    • The property owner must be a legal resident of the State of Maine
    • The applicant must have owned a homestead property in Maine for at
      least twelve months as of April 1
    • The applicant must declare that the homestead is his/her permanent
      place of residence and is the only property for which an exemption is claimed

Veterans'/Widows Exemption

Veteran may qualify for a property tax exemption if they meet certain criteria. To qualify as a veteran you must meet the following conditions:

  • Be a legal resident of the State of Maine
  • Served during a federally recognized war period as follows:
    • WWII, December 7, 1941 through December 31, 1946
    • Korean Conflict, June 27, 1950 through January 31,1955
    • Vietnam War, February 28, 1961 through May 7, 1975 (active duty for more than 180 days)
    • Persian Gulf War, August 2, 1990 to the date that the United States Government recognizes as the end of the Persian Gulf War (active duty)
    • Other Recognized Service Periods From August 24, 1982 through July 31, 1984 and from December 20, 1989 to January 31, 1990
  • Other Conditions
    • Has reached the age of 62 years or
    • Is receiving a pension or compensation from the United States Government for total disability either service or non-service connected as a veteran.
  • Has notified the City of Auburn of his/her claim by April 1st and provided the following documents:
    • Form DD214 Record of Military Service
    • Birth Certificate/Death Certificate for Widow Exemption
    • Drivers License
    • Certification letter for disability claim if applicable
  • An unremarried widow, widower or minor child of a veteran may qualify if the deceased spouse would have been eligible for an exemption.

Exemption for the Blind

Persons who are legally blind as determined by a properly licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of Optometry may be eligible for a partial exemption on their residence if they file an application by April 1st of the year in which they wish to make claim for the exemption. A letter completed by one of the above licensed professionals, stating that the applicant is legally blind, needs to be included with the application.   

Maine Individual Income Tax - Property Tax Fairness Credit

The "Circuit Breaker Program" has been retired. It has been replaced by the Property Tax Fairness Credit. For details check this link to the Maine Revenue Service.