Specially Adapted Housing Property Tax Exemption

A Maine resident veteran who served on active duty in the U.S. Armed Forces and received a grant from the U.S. Government for specially adapted housing as a veteran described in 38 U.S. Code, Section 2101. Unremarried surviving spouses of qualifying veterans are also eligible (per 36 M.R.S. § 653, paragraph D-1).

A $50,000 exemption from the just value of the home for a specially adapted housing unit. In determining the local assessed value of the exemption, the assessor must multiply the full amount of the exemption by the municipality's certified ratio, so the realized reduction may be less than $50,000.

File the veteran Property Tax Exemption Application (36 M.R.S. § 653) with your municipal assessor by April 1. If you live in the unorganized territory, file with the State Tax Assessor at: Maine Revenue Services, Property Tax Division, P.O. Box 9106, Augusta, ME 04332-9106. Proof of eligibility is generally a copy of your Certificate of Release or Discharge from Active Duty (DD Form 214 or similar form from the Department of Defense) or the benefit summary letter from the Department of Veterans Affairs; a copy of VA Form 20-5455 may be used if you do not have a benefit summary letter. The application includes a declaration signed under the penalties of perjury.