Town Office

340 Main Street, Jay, Maine 04239

Phone: (207) 897-6785

Fax: (207) 897-9420

Monday & Tuesday: 8 AM – 4 PM
Wednesday: 12 PM – 4 PM
Thursday: 8 AM – 5 PM
Friday 8 AM – 4 PM
Saturday – Sunday: Office Closed

Tax Assessment

Tax Assessment

The Jay Select Board serves as the local Board of Assessors. They are responsible for the assessment of real estate and personal property, as well as keeping property values equitable and at fair market value. The Board meets in August to set the tax rate for the year and then meets as needed throughout the year to act on applications for abatement and supplemental taxes, and to address valuation issues.

Paul Binette of O’Donnell and Associates serves as the Agent to the Jay Board of Assessors and is available on Tuesdays from 8:00 to 4:00 at the Jay Town Office (897-6785) or by email at

Property Tax Assessment

Property Tax Assessment information is available online. You may also come into the Town Office and request property tax assessment information.

Property Tax Bills

Property Tax bill information is available online. You may also come into the Town Office and request this information.

Tax Exemptions

The Homestead Exemption, for residents of any age, provides a reduction of up to $25,000 in the value of your home for property tax purposes. To qualify, you must be a permanent resident of Maine, the home must be your permanent residence, you must have owned a home in Maine for the twelve months prior to applying and an application must be filed on or before April 1st.

The Veteran Exemption provides that a veteran (or their surviving spouse) who served during a recognized war period and is 62 years or older; or, is receiving 100% disability as a Veteran; or became 100% disabled while serving, is eligible for a $6,000 exemption.

Paraplegic Veteran, for a veteran who received a federal grant for a specially adapted housing unit, may receive $50,000.

Blind Exemption provides that an individual who is determined to be legally blind receives $4,000.

Commitment Books

Tax Club

The Tax Club allows taxpayers to sign up and pay 8 monthly installments on their primary residence without interest, thereby relieving the pressure of lump sum payments. Payments begin in October and end in May. Forms are available at the Town Office to join and must be filled out each year.

Tax Programs

The LD 290 “Property Tax Stabilization for Senior Citizens” program, enacted in 2022 has been repealed by the Maine Legislature.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. The repeal of this program means there will be no reapplication process.

Although the program has been repealed, a qualifying resident’s initial application will still be administered this year for the August 2023 Tax Commitment. As a result, a significant number of Jay residents will only be responsible for the “frozen” property tax bill amount for the 2023-2024 tax year. 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 will owe the lower of the two amounts. Per the law, the State will reimburse our Town for 100% of the difference between actual and frozen taxes. 

While the Stabilization Program is being eliminated, there are two State programs that are being expanded to help lower-income seniors avoid higher property taxes and remain in their homes. These are the State Property Tax Fairness Credit and the State Property Tax Deferral Program. See below for more information on these programs.

The State Property Tax Deferral Program is a lifeline loan program that can cover the annual property tax bills of Maine people who are ages 65 and older or are permanently disabled and who cannot afford to pay them on their own. The loan program allows Maine’s most vulnerable community members to age in place and ensures that property taxes are still delivered to municipalities, requiring repayment of the loan once the property is sold or becomes part of an estate. The application period for this program is January 1 through April 1.

Farmland, Open Space, Tree Growth: The programs offer a reduction in assessed value by establishing valuation of the property at its current use, rather than at market value. Property must meet certain criteria to qualify for each program and any future change in the use of the land will cause disqualification resulting in a penalty.

Property Tax Fairness Credit: You may qualify for a refundable Property Tax Fairness Credit if you meet the following criteria:

  • You were a Maine resident during any part of the tax year; and
  • You owned or rented a home in Maine during any part of the tax year and lived in that home as your principal residence; and
  • You paid property tax or rent on the primary residence in Maine during the tax year; and
  • You meet certain income and property tax and/or rent paid limitations during the tax year;
  • You are not married and filing separately.

Sales Tax Fairness Credit: You may qualify if you meet the following criteria:

• You were a Maine resident during any part of the year; and

• You were not claimed as a dependent on another person’s tax return; and

• You are not married filing separately; and

• You meet certain income limitations during the tax year.