Source: http://legislature.maine.gov/lawlibrary/what-is-maines-law-on-the-homestead-exemption/9473
Timestamp: 2019-04-21 16:33:14+00:00

Document:
In Maine, up to $10,000 of the homestead of a permanent resident who has owned a homestead in Maine for the last 12 months is exempt from taxation (36 MRS §683). This is known as the homestead exemption. The exemption may not exceed $10,000 even if the title to the homestead is held jointly or in common with others, but it may be apportioned among the owners who reside on the property (36 MRS §683). Also, the actual amount exempted may be adjusted depending on the just value of the property (36 MRS §683). PL 2015, c. 267, Part J, §1-3 provided for additional exemptions in 2016 ($5,000) and 2017 ($10,000). See 36 MRS §683(1-B).
A permanent residence “means that place where an individual has a true, fixed and permanent home and principal establishment to which the individual, whenever absent, has the intention of returning.” (36 MRS §681).
Can I have more than one permanent residence?
Who determines if I have a permanent residence in this state?
When do I apply for the homestead exemption?
For more information on homestead exemptions or an application, see the website at Maine Revenue Services or contact your municipal assessor’s office.

References: §683
 §683
 §683
 §1
 §683
 §681