Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
Current through 2024-38, September 18, 2024
SUMMARY: The Deferred Collection of Homestead Property Taxes Program, 36 M.R.S. §§6250 - 6266, (the "Deferral Program") allows seniors and disabled resident homeowners to defer property tax on their primary residence if they meet certain criteria. This rule explains the disability qualification portion of the Deferral Program.
STATUTORY AUTHORITY: 36 M.R.S. §§112, 305 , 6250
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