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132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 570S.P. 250 In Senate, February 25, 2025
An Act to Provide an Additional Maine Resident Homestead
Property Tax Exemption Based on Income
Received by the Secretary of the Senate on February 19, 2025. Referred to the Committee
on Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator RENY of Lincoln. Page 1 - 132LR0282(01)
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2 is enacted to read:
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4 eligible for an exemption under subsections 1 and 1-B is eligible for an additional
5 exemption of $75,000 of the just value of the homestead for property tax years beginning
6 on April 1, 2026 if the individual claiming the exemption under this subsection had federal
7 adjusted gross income for the prior income tax year of less than:
8 A. For individuals filing married joint returns or surviving spouses permitted to file a
9 joint return, $200,000;
10 B. For an individual filing as a head of household, $150,000; or
11 C. For a single individual or a married individual filing a separate return, $100,000.
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13 This bill provides an additional homestead property tax exemption of $75,000,
14 increasing the total exemption amount to $100,000 beginning with property tax years
15 beginning on or after April 1, 2026. Eligibility for the additional exemption is based on
16 the federal adjusted gross income of the owner.
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