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Property Tax Deferral Program

PROPERTY TAX DEFERRAL PROGRAM

MRS Title 36, Chapter 908

Effective January 1, 2022, for tax year 2022-2023, the State of Maine will pay property taxes of residents enrolled in the Property Tax Deferral program to municipalities.  The State will recapture the taxes paid, plus interest, when the property is sold, or the owner dies.

Click Here for Application

  • The Property Tax Deferral Application is for taxpayers to complete and file with the assessor.
  • Applications must be filed between January 1, 2022, and April 1, 2022.
  • Assessors must verify certain items on the applications and forward the applications to Maine Revenue Service within 30 days of receipt.
  • The program is needs-based, requires the applicant to be receiving the Homestead Exemption, and has income and asset limits. Maine Revenue Service will determine eligibility and notify the Assessor of accounts that qualify for deferral.
  • To receive reimbursement for the deferred taxes, municipalities must file the Municipal Property Tax Report annually within 30 days of commitment, listing the approved program participants in the municipality and attaching copies of the property tax bills for those participants.  Maine Revenue Service will issue reimbursements to municipalities after review of the report.
  • State Property Tax Deferral Program FAQ's