Code of Maine Rules
18 - DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES
125 - BUREAU OF REVENUE SERVICES
Chapter 211 - DEFERRED COLLECTION OF HOMESTEAD PROPERTY TAXES
Section 125-211-02 - Disability Documentation

Universal Citation: 18 ME Code Rules ยง 125-211-02

Current through 2024-38, September 18, 2024

Among other criteria, to qualify for the Deferral Program an individual must be either 65 years old or older or unable to be employed by reason of disability, within the meaning of subsection .01(A) above, as of April 1 of the year the claim is filed. An individual who is not 65 years or older must document that they are unable to be employed by reason of disability, within the meaning of subsection .01(A) above, as follows:

A. For a veteran, the individual must provide a copy of a letter or other documentation from the United States Department of Veterans Affairs ("VA") stating that the individual is totally and permanently disabled or is receiving compensation from the VA for disability based on a 100% disability rating or at the 100% disability level; or

B. For all other individuals, including veterans without a disability designation by the VA as provided in subsection .02(A) above, the individual must provide both a letter from a physician stating the individual has a total and permanent impairment or condition and a copy of a benefits letter or other documentation stating that the individual is disabled issued by:

1. The United States Social Security Administration;

2. The Workers' Compensation Board of this State or a similar board or agency of another state;

3. The United States Department of Labor, Office of Workers' Compensation Programs; or

4. Any other State of Maine or federal board or agency, at the discretion of the State Tax Assessor.

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