L.D. 290 Property Tax Stabilization

LD 290 Property Tax Stabilization for Senior Citizens Program Repealed by State Legislature

The LD 290 Property Tax Stabilization for Senior Citizens program, enacted in August 2022, was repealed by the Maine Legislature on July 6, 2023, with an effective date of October 11, 2023. This program allowed for 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.

The repeal of this program means there will be no reapplication process and no need to follow-up with the Assessing Department.

Although the program has been repealed, initial applications will still be administered for the tax year 2023-2024.  As a result, Gorham applicants that were notified of eligibility will only be responsible for the "frozen" property tax bill amount for the 2023-2024 billing cycle. This amount will be equal to the tax amount the owner was billed in 2022-2023, unless their new billed amount would be lower, in which case they would owe the lower of the two amounts. Per the law, the State will reimburse the Town for 100% of the difference between actual and frozen taxes.

It is important to note that these are State programs and while the Town plays a role in the administration of them, the Town is not responsible for the policy objectives of these initiatives. Any questions or concerns owners have regarding this program should be directed to your legislative representative. To find your representative, please visit Maine State Legislature.

Information regarding the Property Tax Stabilization Program can be viewed HERE.

Tax Relief Programs

To help lower-income seniors avoid higher property taxes and remain in their homes, the State offers the following programs: