Property Tax Relief

The City of Gardiner offers a Property Tax Discount Program. It has age and income eligibility requirements. To qualify you must have applied for and received the Maine Property Tax Fairness Credit from Maine Revenue Service. 

You could receive a refund of $100 to $500 if:

• You are 65 or older
• Have owned a house in Gardiner for 10 years
• Your taxes are paid in full
• You filed and received the Property Tax Fairness Credit

Learn more and how to apply City Clerks Department

The homestead exemption provides a reduction of up to $25,000 in the value of your home for property tax purposes. To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for the twelve months prior to applying.

Applications must be filed on or before April 1 with the municipality where the property is located. The Assessor will determine if the application qualifies for the exemption using applicable State Law. If your home has more than one owner, only one signature is required.

Do I have to apply for the exemption each year?

No. Once the exemption has been approved, it will remain in effect as long as your ownership and residency status remain unchanged.

• Homestead Exemption Application
• Homestead Exemption FAQs

Please submit completed applications by April 1st to the Gardiner Assessors office, 6 Church St. Gardiner, ME 04345.

Eligible Maine taxpayers may receive 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.

Learn more: Maine Property Tax Fairness Credit

A veteran who served during a recognized war period and is 62 years or older; or, is receiving 100% disability as a Veteran; or, became 100% disabled while serving, is eligible for $6,000.

Veteran's Exemption Qualification Flowchart(PDF, 16KB)

Veteran's Exemption Application

Property owners who are legally blind as determined by a properly licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of Optometry may be eligible for an exemption of up to $4,000 towards their real estate assessment.

Qualifying applications must be received by the local Assessor by April 1st to take effect for that tax year.

Application for Exemption of Blind Persons

The State of Maine has four "current use" programs that offer the property owner a reduction in assessed value: Farmland, Open Space, Tree Growth, and Working Waterfront. The programs establish valuation of property at its current use, rather than at market value.

All four programs are available to property owners through an application process with the local municipality. Applications must be filed on or before April 1 of the year the reduced valuation is first requested.

Property must meet certain criteria to qualify for each program and any future change in the use of the land will cause disqualification resulting in a penalty.

More info: Current Land Use Programs

This Program exempts renewable energy equipment, such as solar panels, from property tax beginning April 1, 2020. Taxpayers must apply for the credit by April 1 of the first year the exemption is requested.

Application for Exemption of Renewal Energy Equipment

The Business Equipment Tax Reimbursement Program (BETR) is designed to encourage new capital investment in Maine. The program reimburses local property taxes paid on most qualified business property. To qualify, qualified business property must have been first placed in service in Maine after April 1, 1995.

File your BETR application online using the Maine Tax Portal or by submitting the paper form found in the FAQ linked below:

Business Equipment Tax Programs Frequently Asked Questions

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.

Learn more: Maine State Tax Deferral Program

LD 290 "Property Tax Stabilization for Senior Citizens” Repealed by State Legislature;

The LD 290 "Property Tax Stabilization for Senior Citizens” program, or "Senior Tax Freeze Program”, enacted in August 2022, has been repealed by the Maine State Legislature.

Although the program has been repealed, if you applied and were approved, your initial application will still be implemented this year for the upcoming Tax Commitment in August 2023. This year’s tax bill on qualifying property will be "frozen” at 2022 levels, with the State contributing any additional tax that would have been assessed. The program will be discontinued for next year’s tax bill cycle (2024-2025) and all property will be assessed at whatever tax rate is calculated for that year.

Qualifying Gardiner senior property owners saved $78,000 on property taxes for the 2023-2024 as a result of this program.

The repeal of this program means there will be no reapplication process and no need to follow-up with the Assessing Department in late August/early September, as previously thought.

Two existing State programs benefiting low-income seniors to be expanded;

In the coming months, as applications and guidance is released by Maine Revenue Services, more information explaining these programs and the process by which to apply.

1. The Property Tax Fairness Credit, which currently allows eligible Mainers to take a $1,500 credit, has increased to $2,000; it also loosens limits on the program in a way that allows the benefits to remain constant for a Mainer whose spouse passes away.
   
   Note: This program is not administered by the City of Gardiner; to claim the credit, you must file Form 1040ME and Schedule PTFC/STFC for the tax year during which the property tax or rent was paid.
   
   For help, call (207) 624-9784. The City does administer a local version of the Tax Fairness Credit for qualifying seniors. Applications are due October 15^th of each year and are based on the previous year’s Tax Fairness Credit received. Inquire for specifics about this local program at City Hall.

2. The State Property Tax Deferral Program, a lifeline loan program that covers the annual property tax bills of Maine seniors age 65 and older who cannot afford to pay them on their own, has been expanded. It doubles the income limit on that program to $80,000 and also raises asset limits. Taxes must be paid back when the home is sold or becomes part of an estate.
   
   Note: This program is administered by the State; however, applications must be filed with the Assessor's Office between January 1 and April 1 each year. Applications are forwarded by the City to Maine Revenue Services who review and make the determination for acceptance and approval.

Questions can be referred to Maine Revenue Services, Property Tax Division, at (207) 624-5600 or prop.tax@maine.gov.