BETE Application - Service Businesses

Business Equipment Tax Exemption program, better known as BETE, is a 100% property tax exemption program for service based businesses with eligible property that would have been first subject to taxation in Maine on or after 4/1/2008. Check out the guidance document below for "Qualified property" information.

Applications are due May 1st of every year, you must request an extension if needed.

 

BETE Application
BETE: Retail Equipment Guidance (MRS is updating this document)
BETE/BETR TUTORIAL (MRS is updating this document)
Bulletin No. 28 - Business Equipment Tax Exemption
Notice of Change in Eligibility for Certain Property in the BETE Program, 2/1/2018
BETE Law (see subchapter 4-C)