Exemptions and Tax Credits

Exemptions and Tax Credits

(Title 36, M.R.S.A. Sections 651-678)

There are several classes of exempt property (property upon which real estate taxes need not be paid) such as government-owned property. In addition, several other personal exemptions exist. Application forms and bulletins that describe them are available on the State's website. For informational purposes, the exemptions below are depicted in their full amounts and have not been adjusted by the town's certified ratio, as required by law.

Property Tax Stabilization Program for 65+  UPDATE: Program Repealed by State Legislature

The Property Tax Stabilization Program has been repealed by the Legislature in response to concerns regarding inequity and reimbursement costs. Any taxpayer whose application was submitted prior to December 1, 2022, and approved, will still receive the “freeze” on their 2023 property tax bill. Since the program has ended, there will be no re-application process. Taxpayers may qualify for the expanded Property Tax Fairness Credit and the Senior Property Tax Deferral programs. Information and applications for both programs can be found on the Maine Revenue Services website. Contact information for these State administered program is as follows:


For questions regarding current or pending legislation, or legislative process, please see the contact information below.

STATE SENATOR (District 34)
Re-elected November 2022:
Joseph Rafferty (D-York)
Home Address:    
49 Middle Road 
Kennebunk, ME  04043
Phone: (207) 985-8527 (home) 
(207) 590-9902 (cell)    
TTY - use Maine Relay 711

Capitol Address:       
Senate Chamber  
3 State House Station
Augusta, ME  04333-0003
Phone: (207) 287-1515

Toll-Free Message Center: 1-800-423-6900
Website: www.legislature.maine.gov/District-34
Email: joe.rafferty@legislature.maine.gov

Elected November 2022:
Daniel Sayre, State Representative (D-Kennebunk)

Home Address:     
75 Summer Street
Kennebunk, ME  04043
Phone:    (207) 613-6776    
TTY - use Maine Relay 711

Capitol Address:
House of Representatives
2 State House Station
Augusta, ME  04333-0002

Toll-Free Message Center: 1-800-423-2900
Website https://legislature.maine.gov/housedems/sayre/index.html
E-mail: daniel.sayre@legislature.maine.gov

Homestead Exemption

This program provides a measure of property tax relief for certain individuals that have owned homestead property in Maine for at least 12 months and make the property they occupy on April 1 their permanent residence. Property owners would receive an exemption of up to $25,000. Applications are available online and in the Assessor's Office. 

Veteran's Exemption - (Title 36, M.R.S.A. Section 653)

A property owner may be eligible for a reduction in the valuation of their property if they: Own a residence in Kennebunk on April 1 of the tax year in question; Are a veteran who is not dishonorably discharged; Served during a recognized war period in the U.S. Armed Forces; Are over 62 or are an unremarried widow/widower of a qualifying veteran. If the veteran is under 62 but is 100% disabled due to a service-connected disability, he/she might likewise qualify. In any case the veteran must fill out a form and provide proof of service and discharge, such as a copy of their DD214 form. For veterans who served during World War II or later, the exemption is $6000, beginning April 1, 2008. For veterans serving prior, the exemption is up to $7,000. Paraplegic veterans may receive an exemption of up to $47,500 for a specially adapted housing unit. Applications for these exemptions are available in the Tax Assessor's Office or on the State's website.

Blind Exemption - (Title 36, M.R.S.A. Section 654)

The residential real estate of residents who are legally blind as determined by the Department of Education Division for the Blind and Visually Impaired may be exempt up to $4,000. Applications for this exemption are available in the Assessor's Office or on the State's website.

Property Tax Fairness Credit

The State of Maine's Property Tax and Rent Refund program has been replaced by the Property Tax Fairness Credit. Please be advised that this program is completely administrated through the Maine Revenue Services Income Tax Division. Forms, applications, and publications program can be located on the State's website or (207) 626-8475.