The Maine Residents Property Tax and Rent Refund “Circuitbreaker” Program was repealed as part of the enacted state budget for claims beginning on or after August 1, 2013.
The Circuitbreaker Program has been replaced by a refundable Property Tax Fairness Credit that can be claimed on the Maine Individual Income Tax Form. The new credit is available beginning in January, 2014 on the 2013 Maine Individual Income Tax Form 1040ME. A worksheet will be included with Form 1040ME to calculate the amount of the credit.
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