BETE Program

So what does this application for exemption do?

The BETE program is a 100% property tax exemption program for eligible business equipment that would have been first placed into service in Maine after 4/1/2007 and first subject to tax in Maine on or after 4/1/08.  

Okay cool - what is eligible business equipment?  

The definition of eligible business equipment is generally the same for both programs: property that is subject to depreciation and used specifically for a business purpose in Maine. Certain persons involved in public utilities, telecommunications, and cable television, and certain property such as office furniture, lighting, gambling equipment and some pollution control and co-generation equipment do not qualify for either program.

Include this application with your 2025 Schedule Form when you return it.

See example for how to complete application.

We cannot process the application without the signature.