Maine § 6252. - Property entitled to deferral

Full text of Maine Maine Revised Statutes § 6252. — Property entitled to deferral, with citation guidance and answers to common questions.

§ 6252.. Property entitled to deferral

In order to qualify for tax deferral under this chapter, the property must meet all of the following requirements when the claim is filed and thereafter as long as the payment of taxes by the taxpayer is deferred.   [PL 1989, c. 534, Pt. C, §1 (NEW).]

1.  Claimant's homestead.  The property must be the homestead of the individual or individuals who file the claim for deferral, except for an individual required to be absent from the homestead by reason of health.

2.  Fee simple estate.  The individual claiming a deferral must, solely or together with the individual's spouse, own the fee simple estate or be purchasing the fee simple estate under a recorded instrument of sale, or 2 or more individuals must together own or be purchasing the fee simple estate with rights of survivorship under a recorded instrument of sale if all owners live in the homestead.

3.  No prohibitions.  There must be no prohibition to the deferral of property taxes contained in any provision of federal law, rule or regulation applicable to a mortgage, trust deed, land sale contract or conditional sale contract for which the homestead is security.

4.  No duplicate deferral.  The property is not receiving a deferral of taxes under chapter 908‑A.

5.  No municipal lien.  The property does not have an existing municipal lien against it other than a lien that may be released pursuant to section 6252‑A, subsection 5.

Frequently Asked Questions About Maine § 6252.

What does Maine Revised Statutes § 6252. cover?

Section 6252. ("Property entitled to deferral") is part of the Maine Revised Statutes, the codified statutory law of Maine. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Maine § 6252.?

A common citation format is "Maine Revised Statutes § 6252." (Maine). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Maine law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Maine official source linked on this page or consult a licensed Maine attorney.

How does Maine § 6252. apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Maine can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Maine.