Governor Extends Application Deadline for Certain Property
Tax Exemptions and Current Use Applications
In March of 2020, Governor Janet T. Mills issued two Executive Orders that extended the deadline for filing applications for certain property tax exemptions and for current land use programs. The deadlines, normally April 1 of each year, were extended to either the commitment date of the municipality or 30 days after the termination of the declared state of emergency, whichever occurs first.
These Executive Orders were initially intended for applications due April 1, 2020. However, since the state of emergency has been extended and remains in effect, the deadline extensions, described above, would also apply to applications ordinarily due on April 1, 2021. That is, the April 1, 2021 deadline is extended to either the commitment date of the municipality or 30 days after the termination of the declared state of emergency, whichever occurs first.
The extended application deadline includes the following property tax exemptions: Property of Institutions and Organizations (36 M.R.S. § 652); Estates of Veterans (36 M.R.S. § 653(1)(G)); Solar and Wind Energy Equipment (36 M.R.S. §§ 655(1)(U) and 656(1)(K)); Exemption of Homesteads (36 M.R.S. § 684(1)); and Exemption of Business Equipment (“BETE”) (36 M.R.S. § 693(1)). The extended application deadline for current land use programs includes: Farm and Open Space (36 M.R.S. §§ 1101-1121); Tree Growth (36 M.R.S. §§ 571-584-A); and Working Waterfront (36 M.R.S. §§ 1131-1140-B).
The Governor has also amended the Executive Order that allowed municipal officers to set due dates, interest rates, and dates when interest begins to accrue for taxes committed in 2020 if the town was unable to hold its annual budget meeting. Municipal officers may now set due dates, interest rates, and interest accrual dates for taxes committed in 2021 if the town remains unable to hold its annual budget meeting. The Executive Order amendment is available here www.maine.gov/governor/mills/sites/maine.gov.governor.mills/files/inlinefiles/20210218172849508.pdf.
If you have any questions about the extended deadlines, please contact your municipal assessor or the Property Tax Division of Maine Revenue Services (MRS) at (207) 624-5600.