- Town Government
- Assessing
- Tax Relief
Overview
The State of Maine and the Town of Brunswick offer a number of property tax relief programs. Click each program below to find detailed information on the program, filing deadlines and requirements, and applications.
How are taxpayers notified about these programs?
Beyond the information that is publicly presented on this webpage, every taxpayer receives a flyer with their annual tax bill that summarizes all tax relief programs available. View the Tax Relief Flyer. Additionally, the Assessor's Office does periodic mailings directly addressed to homeowners who are not taking advantage of the homestead exemption to notify them that we believe they may be eligible. It is important to pay close attention to information distributed from the Town.
How can one find what programs they are enrolled in?
- Review your property tax bill. If you are enrolled in the Homestead, Veteran, Legally Blind, or Renewable Energy Exemption programs, these amounts will appear on your property tax bill. View the sample tax bill to see where these amounts are located.
- Review your assessment record. If you are enrolled in the Homestead, Veteran, Legally Blind, Renewable Energy, Tax Deferral, or any of the Current Land Use programs, these will appear on your assessment record. Search your address on the Town's Property Record Database and scroll all the way to the bottom. Any tax relief programs you are enrolled in will be listed. View the sample assessment record below to see what would appear if you are enrolled in any tax relief programs.
- Review your Maine Individual Income Tax Form 1040ME. If you have received a credit under the Property Tax Fairness Credit program, you will see an amount listed on line 25(d) of Form 1040ME. View the sample Form 1040ME to see where this amount is located.
I applied for a tax exemption, but it does not appear on my tax bill.
Exemptions are applied to your bill, once you are eligible, beginning with the October tax bill. There's often a lot of confusion around the April tax bills. The April bills are the second half payments that are due for the fiscal year; they are not new tax bills. If you were not eligible to receive an exemption on your October bill, it will not appear on the following April bill. An example:
To receive a homestead exemption for the fiscal year 2024 tax bills (July 1, 2023-June 30, 2024) with tax bill due dates of October 31, 2023 and April 16, 2024 you would have had to been eligible as of April 1, 2023 and have applied for exemption on or before that date. If you applied, after April 1, 2023, you will not see the homestead exemption applied until your October 2024 bill, assuming you meet the eligibility criteria as of April 1, 2024.
Homestead Property Tax Exemption
This program provides a measure of property tax relief for certain individuals that have owned and occupied homestead property in Maine as their permanent residence for at least 12 months as of April 1. Property owners would be eligible for an exemption of $25,000 (at 100% assessment ratio).
Proof of residency (1 or more): file Maine income tax return, driver's license, hunting or fishing license, voter registration, motor vehicle excise tax payment.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which exemption is requested.
Refiling requirements: If you are already receiving this exemption on a property, it is not necessary to refile annually. The only time you would need to file a new application is if you are requesting the exemption be transferred to another homestead.
Veteran Property Tax Exemption
A veteran who served during a recognized war period and is 62 years of age or older; or, is receiving 100% disability as a veteran; or, became 100% disabled while serving, is eligible for an exemption of $6,000 (at 100% assessment ratio). Paraplegic veteran who received a federal grant for a specially adapted housing unit is eligible for an exemption of $50,000 (at 100% assessment ratio).
Proof of eligibility: A copy of your Certificate of Release or Discharge from Active Duty (DD Form 214 or similar form issued by the Department of Defense) or the benefit summary letter issued by the Department of Veteran Affairs ("VA"). A copy of VA Form 20-5455 may be used if you do not have a benefit summary letter. Veteran's needing a copy of their military discharges (DD214 form or equivalent) may seek those records through the State of Maine's Bureau of Veteran's Services.
Please note: In 2022, the Maine Legislature enacted an expanded benefit for veterans through the Property Tax Fairness credit. While the benefit is based on the property tax paid by veterans, the benefit is administered through the individual income tax. For more information, see the Property Tax Fairness credit.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which exemption is requested.
Refiling requirements: If you are already receiving this exemption on a property, it is not necessary to refile annually. The only time you would need to file a new application is if you are requesting the exemption be transferred to another property.
- Application for Veteran Exemption
- Application for Widow(er), Minor Child, or Widowed Parent
- Application for Co-Op Housing Shareholder
- Application for Co-Op Housing Corporation
- Application for Co-Op Housing Shareholder - Widow(er), Minor Child, or Widowed Parent
- Flowchart of Veteran Exemption Qualifications
- MRS Bulletin 7
Legally Blind Tax Exemption
A homeowner who is legally blind as determined by a licensed Doctor of Medicine, Osteopathy, or Optometry is eligible for an exemption of $4,000 (at 100% assessment ratio). Property conveyed to a blind person only for the purpose of receiving this exemption is not eligible.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which exemption is requested.
Refiling requirements: If you are already receiving this exemption on a property, it is not necessary to refile annually. The only time you would need to file a new application is if you are requesting the exemption be transferred to another property.
Renewable Energy Investment Exemption
This property exempts eligible renewable energy equipment, such as solar panels, from property tax.
Residential Solar Eligibility: 100% of the energy produced is consumed at the location of the array; or, the customer received a net energy billing credit.
Commercial Solar Eligibility: A solar farm with a nameplate capacity of less than 5 MW qualifies for exemption if it receives a net metering credit pursuant to 35-A M.R.S. §§ 3209-A and 3209-B; or, a solar array of any size is eligible if 100% of the energy produced is consumed at the location of the array.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which exemption is requested.
Refiling requirements: If you are already receiving this exemption on a property, it is not necessary to refile annually. The only time you would need to file a new application is if you are requesting the exemption on newly added renewable energy equipment.
Property of Institutions and Organizations
Maine law provides property tax exemptions for certain charitable and benevolent or literary and scientific institutions to file for tax exemption on qualified properties.
Charitable Defined: The Maine Supreme Court has defined benevolent and charitable as: "for the benefit of an indefinite number of persons, either by bringing their minds or hearts under the influence of education or religion, by relieving their bodies from disease, suffering, or constraint, by assisting them to establish themselves in life, or by erecting or maintaining public buildings or works or otherwise lessening the burdens of government." Episcopal Camp Foundation v. Hope (1995) 666 A.2d 108.
Eligibility Requirements:
- Ownership: An institution must own the property for which exemption is requested. A property deed will show ownership.
- Occupancy & Use: An institution must occupy and use the property for the purpose for which the organization was created.
- Incorporation: An institution must be incorporated.
- Profit: Directors, trustees, officers, and employees must not receive a portion of the institutions profit.
- Financial Report: An institution claiming exemption must file a report detailing the institution's preceding fiscal year.
- Application for Institutions & Organizations Exemption
- MRS Bulletin 5
- MRS Bulletin 5 Case Law
Brunswick's Senior Tax Assistance Program
The Property Tax Assistance Ordinance was adopted by the Town Council on December 3, 2018. This program is designed to provide financial assistance to renters and property taxpayers who have resided in Brunswick for at least 10 years and are age 65 or older.
Additional requirements:
- The applicant has received a tax credit under the provisions of the Property Tax Fairness credit program,
- The applicant has received the Homestead Exemption for the year in which the rebate is requested (if property owner),
- The applicant has paid taxes in full through the date of application (if property owner).
How to file: Applications can be submitted to the Finance Office in person or by mail.
When to file: The filing deadline is November 1.
Refiling requirements: You must refile each year by November 1.
Please note: This program is administered by the Finance Office and questions should be directed to that office at 207-725-6652.
Watch this video for more information:
Property Tax Deferral
The State Property Tax Deferral Program is a lifeline loan program that can cover the annual property tax bills of Maine people who are ages 65 and older or are permanently disabled and who cannot afford to pay them on their own. The loan program allows Maine's most vulnerable community members to age in place and ensures that property taxes are still delivered to municipalities, requiring repayment of the loan once the property is sold or becomes part of an estate.
Qualifications:
- You must be 65 years of age or older or unable to work due to a permanent disability.
- You must own and occupy the property as your principal residence, and you must be receiving a Homestead Exemption on the Property.
- All owners must have combined liquid assets of less than $150,000 ($100,000 is a single owner) and combined income of less than $80,000.
- You must own your property in "fee simple" ( on other words, there can't be any limitations on your ability to sell or encumber the property), there must be no municipal liens on your property, you cannot be participating in a municipal deferral program, and there must be nothing preventing deferral in any federal law or rule. For applications filed after January 1, 2024, certain municipal liens are permissible but there must be no more than 2 years of delinquent property taxes at the time of application.
How to file: Applications can be submitted to the Assessor's Office in person or by mail.
When to file: The filing deadline is April 1 of the first year in which deferral is requested.
Refiling requirements: If you have been accepted into the deferral program, it is not necessary to reapply each year.
Please note: Although applications are to be submitted to the Assessor's Office, this program is administered by Maine Revenue Service's Property Tax Division. Questions should be directed to that division at 207-624-5600 or prop.tax@maine.gov.
More information can be found on the State Property Tax Deferral Program website.
Property Tax Fairness Credit
Eligible Maine taxpayers may receive a tax credit for a portion of the property tax or rent paid during the tax year on the Maine individual income tax return whether they owe Maine income tax or not. If the credit exceeds the amount of your individual income tax due for the tax year, the excess amount of credit will be refunded to you.
Qualifications:
- Were a Maine resident during any part of the tax year;
- Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence;
- Paid property tax* or rent on the primary residence in Maine during the tax year;
- Meet certain income and property tax and/or rent paid limitations during the tax year; and
- Are not married filing separately.
*For tax years beginning on or after January 1, 2022, property tax paid includes amounts paid on the taxpayer's behalf during the tax year by the State to the municipality under the Property Tax Deferral Program.
How to file: To claim the credit, file Form 1040ME and Schedule PTFC/STFC.
Please Note: This program is not administered by the Town of Brunswick. For questions or assistance with filing, contact Maine Revenue Service's Income & Estate Tax Division at 207-626-8475 or income.tax@maine.gov.
Forms and more information can be found on the State Property Tax Fairness Credit website.
Tree Growth Tax Law (Title 36 M.R.S.A. §571-584-A)
The Maine Tree Growth Tax Law provides for the valuation of land that has been classified as forest land on the basis of productivity value, rather than on just value. To qualify, a land owner must:
- Have at least ten(10) acres of forest land.
- Use the land primarily for the growth of trees to be harvested for commercial use.
- Submit a forest management and harvest plan prepared by a licensed forester.
- Have unanimous, written consent from all owners of the parcel.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which enrollment is requested.
Refiling requirements: Land owners enrolled in this program must recertify every 10 years. An Assessor may request the filing of an updated Tree Growth application at any time by giving the landowner a minimum of 120 days written notice.
Farmland Tax Law (Title 36 M.R.S.A. §1101-1121)
The Farmland Tax Law was adopted to encourage the preservation and protection of farmland from competing, higher-valued uses. The farmland program provides for the valuation of farmland based on its current use as farmland, rather than based on its fair market value for other potential uses. To qualify, a landowner must:
- Have at least five(5) contiguous acres.
- Use the land primarily for farming activities.
- Produce a gross income of at least $2,000 in one(1) of the two(2) or three(3) of the five(5) last calendar years preceding the date of application.
- Once qualified, file an income report by April 1 of each fifth(5) year stating the income of the previous five(5) years.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which enrollment is requested.
Refiling requirements: Once enrolled, annual filing is not necessary; however, an income report must be filed every 5 years. An Assessor may request the filing of a new application at any time.
Open Space Tax Law (Title 36 M.R.S.A. §1101-1121)
The Open Space Tax Law provides for the valuation of land based on its current use as open space, rather than its highest and best use. To qualify, a landowner must:
- Preserve or restrict the land to provide a public benefit by conserving scenic resources, enhancing public recreation opportunities, promoting game management, or preserving wildlife or wildlife habitat.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which enrollment is requested.
Refiling requirements: Once enrolled, annual filing is not necessary. An Assessor may request the filing of a new application at any time.
Working Waterfront Tax Law (Title 36 M.R.S.A. §1131-1140-B)
The Working Waterfront Tax Law was enacted to encourage the preservation of Maine's working waterfront and is intended to support commercial fishing activities. To qualify, a landowner must:
- Have a parcel of land abutting tidal waters.
- Use the land primarily (more than 50%) for commercial fishing activities.
How to file: Applications can be submitted to the Assessor's Office in person, by mail, or by email to assess@brunswickme.org
When to file: The filing deadline is April 1 of the first year in which enrollment is requested.
Refiling requirements: Once enrolled, annual filing is not necessary. An Assessor may request the filing of a new application at any time.