Tax Payment Assistance

Tax Payment Assistance


Property Tax Exemptions

All applications for Property Tax Exemptions are due by April 1 of the current year. Each year, exemption values are adjusted to the assessor's assessment ratio. The ratio for FY24 is 90%.

  • Homestead Exemption: If on April 1 of the current year, you are a permanent resident of Maine, have owned a homestead in Maine for the past 12 months, and declare your homestead in the Town of Kittery as your permanent residence, you may be eligible for a $25,000 reduction in valuation of your property assessment.
  • Veterans Exemption: If you are a Kittery resident who had served in the U.S. Armed Forces during a federally recognized war period, and are 62 years old as of April 1 of the current year, you may qualify for the Veterans Exemption and may be eligible for a reduction of up to $6,000 in the valuation of your property assessment. A paraplegic Veteran may receive up to $50,000 reduction in valuation. You must provide your DD-214 or discharge papers with your application.
  • Widowed Spouse, Child or Parent of a Veteran: If you are a Kittery resident who is a non-remarried spouse of a veteran entitled to the Veterans exemption, you may be eligible for up to $6,000 reduction of valuation on your property assessment.
    • To apply for a Widowed Spouse, Child or Parent of a Veteran Exemption, click here.

  • Blind Person Exemption: If you have been determined legally blind by a properly licensed Doctor of Medicine, Osteopathy, or Optometry, you may qualify for the Blind Person Exemption, resulting in a $4,000 reduction of valuation on your property assessment.

For more information about Maine Property Tax Exemptions, please visit Maine Revenue Services.  You may also contact the Kittery Tax Assessor at 207-475-1306 or assessing@kitteryme.org.


Senior Tax Assistance 

  • Municipal Property Tax Assistance Program: Qualifying applicants may be eligible to receive a credit on their taxes. To qualify, applicants must be 70 years of age or older, have a household income that does not exceed three hundred percent (300%) of the federal poverty level, have a homestead in the Town of Kittery, and have been a resident of the Town of Kittery for at least ten (10) consecutive years. A completed application with accompanying documentation is also required.
    • To apply for the Municipal Property Tax Assistance Program, click here.
    • For FAQs about the Municipal Property Tax Assistance Program, click here.

  • Tax Deferral for Senior Citizens Program: Qualifying applicants may be allowed to defer property taxes. To qualify, applicants must be 70 years of age or older, have a household income that does not exceed three hundred percent (300%) of the federal poverty level, be the owner of an eligible homestead in the Town of Kittery, and have been a resident of the Town of Kittery for at least ten (10) consecutive years. A completed application with accompanying documentation is also required.
    • To apply for the Tax Deferral For Senior Citizens Program, click here.
    • For FAQs about the Tax Deferral For Senior Citizens Program, click here.

For details regarding application and eligibility requirements, please contact the Deputy Treasurer/Tax Collector, Pauline Brewster at 207-475-1316 or pbrewster@kitteryme.org.

  • Maine State Property Tax Deferral Program:  Qualifying applicants will be provided with a deferral of their property taxes.  To qualify, applicants must be 65 years or older, have a household income of less than $40,000 per year and have a homestead in Maine.  The state will pay the property taxes for those who qualify, but the state will have the authority to obtain a lien on the applicant’s real estate. All property taxes paid by the state will be repaid to the state when the property is sold or the participant or participants die.  Tax relief amounts under the property tax deferral program would not be capped and would be based solely on a person’s property tax bill.
    • For more information on the Maine State Property Tax Deferral Program, please click here.
  • Property Tax Stabilization for Senior Citizens Program - Repealed
    • The LD 290 “Property Tax Stabilization for Senior Citizens” program has been repealed by the Maine Legislature.  The program allowed Maine seniors 65 and older who owned a permanent residence for at least 10 years and were receiving (or eligible for) a homestead exemption, to freeze taxes at the previous year’s level regardless of income.
    • Due to the program being repealed after 1 year, there will be no new applications or approvals moving forward.

Other Tax Assistance

  • Property 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.  Homeowners or renters who meet all of the following requirements may be eligible for the Property Tax Fairness Credit:
    • 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 lives 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;
    • Are not married filing separately.

For more information or to download the forms necessary for the Property Tax Fairness Credit, please visit the Maine Revenue Service website by clicking here.


Payment Plan Assistance

  • "KEEP" Property Tax Payment Plan: The KEEP Payment plan offers residents the opportunity to budget property tax obligations on a monthly basis.  Beginning in July, property taxes are paid in 11 monthly installments, with the first 10 being a fixed amount.  The final installment (#11) will be adjusted up or down depending upon the remaining taxes due. KEEP payments are due by the 15th of each month, and the program is only available to those taxpayers who are current on their tax obligations.
    • The deadline for submitting a KEEP application is June 1.
    • To apply for the KEEP property tax payment plan, click here.
  • Tax Payment Plan For Liened Properties: Eligible property owners may pay off delinquent property taxes through a formal agreement with the Town of Kittery.  Interest will continue to accrue until the delinquent property taxes are paid in full.  This payment plan will allow property owners to avoid foreclosure.
    • To apply for the Tax Payment Plan for Liened Properties, please contact Deputy Treasurer/Tax Collector, Pauline Brewster at 207-475-1316 or pbrewster@kitteryme.org to make an appointment.

For details regarding application and eligibility requirements, please contact the Deputy Treasurer/Tax Collector, Pauline Brewster at 207-475-1316 or pbrewster@kitteryme.org.