Tax Assessing

Tax Assessing

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Staff & Contact Information

Contact Information

  • Address: 2589 Main Street, ​Fayette, ME 04349
  • Phone: (207) 685-4373
  • Fax: (207) 685-9391

Tax Assessor Ellery Bane

Tax Assessor/RJD Appraisal - Ellery Bane

  • Phone: (207) 685-4373
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Maine Property Tax Deferral Program

In 2021, the Maine Legislature reinstated this property tax deferral program to help seniors and the fully disabled stay in their homes and age in place. For qualified and approved applicants, the State of Maine will pay the property taxes each year. The state will place a lien on the property and all deferred taxes (and accrued interest) are repaid to the state when the property is sold or the applicant passes away.

To qualify:

  • An owner of the property must be 65 years of age or have a permanent disability that prevents an individual from being employed.
  • An applicant or applicants must be the deeded property owner and must be receiving a Homestead Exemption.
  • Applicants must have an income of less than $40,000 and liquid assets of less than $50,000 (or $75,000 if a joint application).
  • The property must have no municipal liens for unpaid property taxes filed against it at the time of application.
  • Applications must be filed with the Assessor’s Office between between January 1 and April 1 each year. Applications are forwarded to Maine Revenue Services who review the application and make the determination for acceptance and approval.
  • View a taxpayer FAQ. Questions on this program can be referred to Maine Property Services, Property Tax Division via email or at 207-592-3816.

Linked Documents

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Abatements

The statutes provide that a property owner who believes his local property valuation is excessive must seek relief through a written request to the local assessors, made within 185 days after the date the tax was committed to the tax collector (which is usually shortly before the tax bill is mailed) stating the abatement requested, and the reasons for requesting the abatement.

Linked Documents

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Exemptions

Homestead Exemption & Veteran Property Tax Exemption applications must be filed at the town tax assessor’s office on or before April 1st to qualify for the following tax year. If you already have these exemptions, you do not need to apply again, unless you have changed any of the qualifying criteria since you originally applied.

  • Homestead Exemption: Available to all who have owned a homestead property in Maine for at least 12 months as of April 1st, and can declare that the homestead is their permanent place of residence and the only property for which they have claimed a homestead exemption. A printable Homestead Exemption Application is available for you to print and send in to the Town Office.

Linked Documents

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Tax Bills & Maps

Linked Documents

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Tax Assistance

Maine Individual Income Tax Fairness Credit

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.

Eligibility for the Property Tax Fairness Credit

Homeowners or renters who meet all of the following requirements:

  • Were Maine residents during any part of the tax year
  • Owned or rented a home in Maine during any part of the tax year and lived in that home during the year as a primary residence
  • Paid property tax or rent on the primary residence in Maine during the tax year Meet certain income and property tax and/or rent paid limitations during the tax year

Visit the Property Tax Fairness Credit website for specific program information including schedules, forms and available assistance in applying.

Blind Exemption

A homeowner who is legally blind as determined by a doctor is eligible for a $4,000 exemption on their property. Applications for Blind Persons Exemption (PDF) must be received by the tax assessor by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following tax year. Please provide a letter from your licensed Doctor of Medicine, Doctor of Osteopathy or Doctor of Optometry with the application.

Veterans Exemption

Property owners may be eligible for a reduction in the valuation of their property if they meet one of the following qualifications:

  • Maine Resident age 62 on or before April 1, 2022 who served during a recognized war period (PDF).
  • Receives 100% disability from the VA
  • Paraplegic veterans
  • Un-remarried widows and/or widowers of qualifying veterans
  • In all cases, the applicant must fill out an application and provide the Assessor with proof of service (Form DD214).

Exemptions are:

  • WWI: $7,000
  • WWII or later: $6,000
  • Paraplegic Veteran: $50,000 for specially-adapted housing unit
  • Applications for Veterans Exemption (PDF) must be received by the tax assessor by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following tax year. Please provide a copy of your discharge papers, the DD214, with the application.
  • Veteran’s Exemption = $6,000 of exempted value
  • To view any forms or applications please visit our Documents Page: Tax Assessing

Surviving Spouse, Minor Child or Widowed Parent of a Veteran

  • Applications must be received by the tax assessor by April 1 in the year that the exemption is first granted.
  • Applications for Surviving Spouse, Minor Child, or Widowed Parent of a Veteran Exemption received after April 1 will not become effective until the following tax year.
  • Please provide a copy of the death certificate and discharge papers (DD214) with the application.

Maine Homestead Exemption Program

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. For the April 1, 2023 tax year, the Maine Legislature revised the amount of the exemption to $25,000 of just value. If you have already applied for this program you do not need to apply again on the same property. It is important to note that if you have recently moved or sold your property, you must reapply for the exemption on your new home.

The Application for the Maine Homestead Exemption Program (PDF) must be received by the tax assessor by April 1 in the year that the exemption is first granted. Applications received after April 1 will not become effective until the following tax year. You can view the Homestead Exemption FAQs.

You can submit your completed application in one of the following ways:

  • Via mail. Send it to: Fayette Town Office , Assessor’s Office , 2589 Main St. Fayette, ME 04349
  • Hand deliver it to the Town Office

Current Land Use Programs

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.

Tax Refunds

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Low Income Seniors Programs

To help lower-income seniors avoid higher property taxes and remain in their homes, two existing State programs are being expanded:

The Property Tax Fairness Credit

  • Which currently allows eligible taxpayers to take a $1,500 credit, was increased by Legislature in LD 258 to $2,000 for tax years beginning January 1, 2024; it also allows the benefits to remain constant for an eligible taxpayer whose spouse passes away. Note: This is a State program and is not administered by the Town of Fayette. 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. For more info, please visit: www.maine.gov/revenue/taxes/tax-relief-credits-programs/income-tax-credits/property-tax-fairness-credit

The State Property Tax Deferral Program

  • A lifeline loan program that covers the annual property tax bills of eligible Maine seniors age 65 and older who cannot afford to pay them on their own, has been expanded by the Legislature in LD 258 for applications filed after January 1, 2024. It doubles the income limit 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 is a State program and is not administered by the Town of Fayette. Questions on this State managed program can be referred to Maine Revenue Services, Property Tax Division, at 207-624-5600 or prop.tax@maine.gov. For more info, please visit: www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/deferral-program

Fayette is providing the explanations of the programs in this document as a courtesy and for informational purposes only. It is not intended to be legal or tax advice. If you have questions about any of the programs described in this document, you should contact Maine Revenue Services or consult with your own attorney or tax advisor.

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