Maine's Property Tax Stabilization program can help many property owners age 65 and older by freezing the amount of property tax paid in future years at the current tax amount. The difference between your payment and the actual property tax is paid to the City of Bath by the State of Maine. To learn more about Bath's enrollment in this program, see our Property Tax Stabilization Data page.
To verify we have received and processed your application for the program, please review this document listing applicants for Property Tax Stabilization (current as of December 22, 2022). If you are not on this list, and have submitted an application for the program, please contact us to verify the status of your application.
Note that in Maine, all property is assessed as of April 1 each year. This means that although an application may be accepted at this time, if circumstances change between now and April 1, 2023 and you are no longer be eligible for the program, your next tax bill will not reflect the stabilized tax amount for your property.
Some examples of circumstances that could affect the final determination of eligibility on April 1, 2023 include:
If you will be at least 65 on April 1, 2023, and if you have owned a homestead in Maine for at least 10 years by April 1, 2023, you are eligible for the stabilization program. Property held in a Revocable Trust, or in a life estate, is generally eligible for the program. Property held by an Irrevocable Trust, as well as property owned in the name of an LLC or other commercial entity, is not eligible, even if it serves as your primary residence. As long as at least one owner is eligible for the program, a property owned by multiple owners is eligible for the program.
A homestead is a property you own that serves as your primary (permanent) residence. You must have owned a homestead in Maine for at least 10 years, but those years do not need to be consecutive. To prove a property is (or was) your homestead, you will need to either:
If you need proof of your previous property ownership in Bath in order to apply for the Property Tax Stabilization program in the community where you now live, please fill out our Residency Data Request form or call or stop by our office. We will get you the information as soon as possible.
Simply complete the stabilization application, sign and date, and return to the Assessor's office or the City Clerk's office before December 1. You may email the completed application, send it via US Mail or drop it off by hand at City Hall.
Anyone eligible who completes the application and submits it no later than December 1 will be enrolled in the stabilization program during the following year. That means:
If your application is incomplete, or you are ineligible for the program, the Assessor’s office will contact you as soon as possible to follow up before the December 1 application deadline.
Once you have successfully enrolled in the program, you will receive a notice from our office before April 1 of the following year, confirming your enrollment in the program and the stabilized tax amount for your property for the 2023 tax year.
YES. The stabilization program requires you to apply every year before December 1st. If you do not file a renewal application in future years, your tax amount will no longer be stabilized. You will have to reapply to stabilize your taxes at the then-current amount.
If you move, you can apply with your new Maine town’s assessor before December 1st and continue to receive a tax bill for the stabilized amount you paid here.
If you had your taxes stabilized in another Maine town and move to Bath, submit a new application in Bath before December 1st and the stabilized amount from your previous town becomes your Bath property tax bill.
Note that due to Maine's statutes, if you sell a tax-stabilized property after April 1, your stabilized tax amount for the upcoming tax year (July 1 to June 30) will be applied to the property you sold, and may not be applied to your new homestead in the tax year you purchase the property. To ensure you're not surprised by an unexpected tax bill, be sure to consult with a legal advisor or realtor before purchasing or selling a tax-stabilized property.
These are just a few of the questions we’ve heard a lot. Maine Revenue Services has a more extensive list of Frequently Asked Questions. Many people have raised concerns about this program; if you'd like to read more about this program and other property tax policy concerns, please see our Sustainable Property Tax Relief page. Please don’t hesitate to call, email or visit our office with any other questions about this program.