State guide
Maine property taxes (2026)
✓ Verified August 2026 against official county pages — 3 sources linked below.
County pages for Maine are on the way — the statewide dates below apply everywhere, and county pages will add local rates, contacts, and exact appeal windows.
How Maine property taxes work
Maine property tax is town business: municipal assessors set values as of each April 1, the town 'commits' the year's taxes to its collector in late summer or fall, and bills follow — with due dates each town sets, commonly one or two installments in fall and spring.
The commitment date matters more than any other date on the calendar: your right to challenge the assessment runs 185 days from commitment, by written abatement application to the assessor. The town's site (or a call to the assessor) tells you the commitment date; roughly, bills-out plus six months.
Denied abatements climb to the local Board of Assessment Review (or county commissioners in towns without one) within 60 days, and onward to superior court or the State Board of Property Tax Review for larger cases.
The Homestead Exemption removes $25,000 of just value for owner-occupants who've held a Maine homestead for 12 months — a one-time April 1 filing — with veteran, blind, and the state's property tax fairness credit layered on top.
When payments are due
Town-set — commonly one or two installments (fall and spring) after the late-summer commitment.
| Payment | Due | Delinquent after | Notes |
|---|---|---|---|
| First installment (2026–27) | — | — | Many towns bill in September–October; your town's dates are on the bill |
| Second installment (where the town splits) | — | — | Commonly March–April; interest at the town's adopted rate after each due date |
Exact dates can vary by county — use your county's page above for the dates on your bill.
How to abatement your assessment
The statewide rule: File a written abatement application with your municipal assessor within 185 days of the town's tax commitment date
Commitment is when the assessor delivers the year's taxes to the collector — around when bills mail. Ask your town for the exact date; 185 days from it is your deadline, town by town.
- Find your town's commitment dateOn the town website or one call to the assessor — the 185-day abatement clock runs from it.
- Check your assessment against the town's ratioTowns assess at a declared percentage of market value; your assessment divided by the certified ratio should not exceed what your home would sell for.
- File the abatement application within 185 daysMaine's standard abatement form to the assessor, with comparable sales attached — free.
- Get the assessor's decisionNo answer within 60 days counts as a denial you can appeal.
- Appeal within 60 daysTo the local Board of Assessment Review or county commissioners; further review in superior court.
County pages have the exact local deadlines, forms, and filing links.
Statewide exemptions
| Exemption | What it's worth | Deadline |
|---|---|---|
| Homestead Exemption ($25,000) | Removes $25,000 of just value from your permanent Maine residence after 12 months of homestead ownership | File with the town assessor by April 1 |
| Veteran exemption | $6,000 of just value for qualifying wartime veterans 62+ or with service-connected disability (more for specially adapted housing; paraplegic veterans' grants larger) | File by April 1 |
| Property Tax Fairness Credit | A refundable state income-tax credit for households whose property tax (or rent) outruns the income thresholds — larger for seniors | Claimed on the Maine income tax return |
| State property tax deferral (seniors/disabled) | The state pays the taxes for income- and asset-qualified homeowners 65+ or permanently disabled, recovered later from the estate or sale | Apply January 1 – April 1 through the town |
Reassessment
Towns revalue on their own schedules under state ratio and quality standards; between revaluations, the certified ratio ties assessments to market. Values speak as of April 1 each year.
Value notices (Revaluation notice / tax bill) usually mail in revaluation years (otherwise the bill is the notice).
Common questions
- When are property taxes due in Maine?
- Whenever your town says — commonly one or two installments in fall and spring, set at commitment. The dates (and the town's interest rate for late payment) are on the bill.
- How do I challenge my Maine assessment?
- File a written abatement application with your town assessor within 185 days of the commitment date — roughly six months from when bills mail. Denials (including 60 days of silence) appeal to the Board of Assessment Review within 60 days.
- What is the Maine Homestead Exemption?
- $25,000 off your home's just value once you've owned a Maine homestead for 12 months and occupy it as your permanent residence on April 1. One filing with the town by April 1 — permanent after that.
- What is the commitment date?
- The day your town formally hands the year's assessments to the tax collector — the legal start of the tax year's clock, including your 185-day abatement window. Every town's date differs; ask the assessor.
- Is there state help with Maine property taxes?
- The refundable Property Tax Fairness Credit on the state return (bigger for seniors), and a state deferral program that pays the bills for qualifying homeowners 65+/disabled as a lien. Both are worth checking every year.
Sources
Every fact on this page comes from an official page. Check them yourself:
- Maine Revenue Services — property tax exemptions — checked 2026-08-12
- Maine Revenue Services — homestead exemption FAQ — checked 2026-08-12
- Auburn ME — abatements & appeals — checked 2026-08-12