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Maine · 36 M.R.S. §§683, 684Maine homestead exemption after buying: 12 months of ownership and the April 1 deadline

Maine exempts $10,000 of the just value of the homestead of a permanent resident who has owned a homestead in the state for the preceding 12 months, plus an additional $15,000 for tax years beginning on or after April 1, 2020; the assessor scales the exemption by the municipality's assessment ratio, and joint owners who live there share it (36 M.R.S. §683(1), (1-B)). An owner claiming it for the first time files the application and proof of entitlement with the assessor on or before April 1 of the year on which the taxes are based (§684(1)). After that the assessor reviews eligibility each year as of April 1, and the owner keeps the exemption without reapplying unless the assessor finds the property no longer qualifies (§684(3)). Knowingly giving false information, or claiming permanent residency in another state for the same year, is a Class E crime (§684(2)). For a buyer, the 12-month ownership rule counts ownership of a Maine homestead – so someone moving from another Maine home they owned may qualify sooner than someone new to Maine.

The rules

  1. 1. $25,000 of just value (§683)

    $10,000 plus $15,000, scaled by the assessment ratio.

  2. 2. 12 months (§683(1))

    Owned a Maine homestead for the preceding 12 months.

  3. 3. Apply by April 1 (§684(1))

    First-time application and proof to the assessor.

  4. 4. No yearly refiling (§684(3))

    The assessor reviews eligibility each April 1.

What the TC can do

  • Remind owner-occupant buyers at closing that the seller's homestead doesn't carry over.
  • Give them the filing deadline and where to file – the county or city assessor.
  • Tell the seller to notify the assessor that the property is no longer their homestead where the law requires it.

Questions about the Maine homestead

When must a Maine buyer apply for the homestead exemption?

On or before April 1 of the year on which the taxes are based (36 M.R.S. §684(1)).

Who qualifies for the Maine homestead exemption?

A permanent resident who has owned a homestead in Maine for the preceding 12 months (§683(1)).

How much is the Maine homestead exemption?

$10,000 plus an additional $15,000 of just value, scaled by the municipality's assessment ratio (§683(1), (1-B)).

Related guides

ClosingCode adds a post-closing step reminding the buyer to file for the homestead, linked to this guide on Maine deals.

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Source: Maine Revised Statutes Title 36 §§683 and 684 (legislature.maine.gov, read October 26, 2026).

General information, not legal or tax advice. The assessor decides eligibility. ClosingCode is software; it is not a law firm. This guide is not a substitute for the advice or services of an attorney.