Application For Homestead Property Tax Exemption Form (Page 2 of 2) in pdf

INSTRUCTIONS

SECTION 1. Check the appropriate box related to each question. You must answer “Yes” to all three questions in order to

qualify for the Maine homestead property tax exemption. If you have moved during the year and owned a homestead in

Maine prior to your move, enter the name of the municipality you moved from on line B(1). Your ownership of a

homestead must have been continuous for the 12-month period prior to application. If you answer “No” to any question in

this section you do not qualify for the homestead property tax exemption.

SECTION 2. Enter your full name(s) as shown on your property tax bill, the physical location of your home and your

mailing address.

SECTION 3. This section gives the local assessor information which may be used to determine if you qualify and should

support your answers to the questions in SECTION 1. Please check the appropriate answer for each of the statements in

this section.

At least one of the owners of the homestead must sign this document. Please file the application with your local

municipal assessor. If, for any reason, you are denied exemption by the assessor, you may appeal the assessor’s

decision under the abatement statute, 36 M.R.S.A. § 841.

DEFINITIONS

36 M.R.S.A. § 681. Definitions

As used in this subchapter, unless the context otherwise indicates, the following terms have the following meanings.

1. Applicant. “Applicant” means an individual who has applied for a homestead property tax exemption.

2. Homestead. “Homestead” means any residential property in Maine assessed as real property owned by an applicant

or held in a revocable living trust for the benefit of the applicant and occupied by the applicant as the applicant’s

permanent residence. A homestead does not include any real property used solely for commercial purposes.

3. Permanent residence. “Permanent residence” means that place where an individual has a true, fixed and permanent

home and principal establishment to which the individual, whenever absent, has the intention of returning.

individual may have only one permanent residence at a time and, once a permanent residence is established, that

residence is presumed to continue until circumstances indicate otherwise.

4. Permanent resident. "Permanent resident" means an individual who has established a permanent residence. A

person on active duty serving in the Armed Forces of the United States who is permanently stationed at a military or

naval post, station or base in this state is deemed to be a permanent resident. A person on active duty serving in the

Armed Forces of the United States does not include a member of the National Guard or the Reserves.

5. Qualifying shareholder. "Qualifying shareholder" means a person who is a shareholder in a cooperative housing

corporation that owns a homestead in this state, a shareholder for the preceding 12 months in that cooperative

housing corporation and a permanent resident of Maine.

36 M.R.S.A. § 683(5):

Determination of exemption for cooperative housing corporation. A cooperative housing corporation may apply for

an exemption under this subchapter to be applied against the valuation of property of the corporation that is occupied by

qualifying shareholders. The application must include a list of all qualifying shareholders and must be updated annually

to reflect changes in the ownership and residency of qualifying shareholders. The exemption is equal to the amount

specified in subsection 1 multiplied by the number of units in the cooperative property occupied by qualifying

shareholders. A cooperative housing corporation that receives an exemption pursuant to this section shall apportion the

property tax reduction resulting from the exemption among the qualifying shareholders on a per unit basis.

Any

supplemental assessment resulting from disqualification for exemption must be applied in the same manner against the

qualifying shareholders for whom the disqualification applies.

Revised 5/14

Application For Homestead Property Tax Exemption Form Page 2