December 7, 2021

Volume XI, Number 341


December 06, 2021

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COVID-19: Maine Extends Property Tax Application Deadlines; New Hampshire Offers Some Tax Relief

Due to the ongoing COVID-19 pandemic, the state of Maine has extended its property tax exemption application deadlines, and New Hampshire is now offering some business tax and interest and dividends tax relief.


On March 31, 2020, Maine Governor Janet Mills signed an executive order extending the April 1, 2020 application deadline for certain property taxes. The order applies to the business equipment tax exemption (BETE), the homestead exemptions, and the exemptions for solar and wind equipment, for property owned by tax-exempt organizations (including charitable, educational, and religious organizations), for property owned by veterans.  In a companion executive order, Governor Mills extended the April 1 current use application date for property owners participating in the Open Space, Farmland, Tree Growth, and Working Waterfront programs to July 1, 2020.

New Hampshire

On March 30, 2020, the New Hampshire Department of Revenue Administration (DRA) published TIR 2020-01, which offers some business tax and interest & dividends tax relief. 

  • June 15, 2020 Extension for Small Taxpayers. DRA is extending the filing and payment deadline for businesses whose total 2018 business profits tax and business enterprise tax liability was $50,000 or less, and for interest and dividends taxpayers whose 2018 I&D tax liability was $10,000 or less. For these taxpayers, the BET, BPT, and I&D tax payment and filing deadline is extended from April 15, 2020 to June 15, 2020. The extended due date applied to estimated tax payments due April 15. It is notable that New Hampshire is not conforming to the federal July 15, 2020 extended due date.

  • November 11, 2020 Extension with Extension Payment. All taxpayers have the option to extend the payment and filing BET, BPT, and I&D tax deadline to November 15, 2020 with an extension payment. To receive the extension, taxpayers must pay at least the amount they owed in 2018 by April 15, 2020. If the extension payment is made, penalties or interest will be waived.

  • Estimated Tax Payment Safe Harbor. A taxpayer required to make estimated payments in 2020 will not be charged penalties or interest if each estimated payment equals at least 25% of the taxpayer’s 2018 tax liability. 

©2021 Pierce Atwood LLP. All rights reserved.National Law Review, Volume X, Number 93

About this Author

Robert Ravenelle, Pierce Atwood Law Firm, Portland, Tax Law Attorney

As head of Pierce Atwood's Federal Income Tax practice, Rob Ravenelle has extensive experience in the planning, negotiation and tax structuring for mergers and acquisitions. He works closely with members of our Business Practice Group to ensure that clients obtain the most economic and tax efficient transaction results possible. Rob's prior experience practicing as a Certified Public Accountant brings unique skills that enhance the value of our services in deal transactions, from mergers to renewable energy tax equity financing to succession planning of closely held...

Jonathan Block tax lawyer Pierce Atwood Law Firm

Jon Block represents and advises clients with Maine, New Hampshire, and Massachusetts tax problems. Jon litigates tax cases at the administrative level and through all levels of the court system, advises clients on transactional and multistate tax issues, obtains advance rulings for clients, and does a substantial amount of legislative and government relations work in the tax area. Jon's substantive expertise in state and local tax encompasses corporate and individual income tax, business profits tax, sales and use tax, property tax, excise tax, transfer tax, and other state and local...

(207) 791-1173
Kris J. Eimicke, tax lawyer, Pierce Atwood

Kris Eimicke concentrates his practice on tax issues and economic development programs, with a special emphasis on state and federal new markets tax credit (NMTC) programs, renewable energy tax credits, historic rehabilitation tax credits, and the newly created opportunity zone program. Kris also regularly advises businesses, tax-exempt organizations, and individuals on tax issues related to a variety of business transactions, as well as representation before the Internal Revenue Service, state revenue agencies, and the courts on tax matters. 

(207) 791-1248
Olga J. Goldberg, Pierce Atwood, tax lawyer

Olga J. Goldberg advises clients in complex state and local tax matters, including transaction planning and tax compliance. She represents clients on tax controversy matters from the administrative level through litigation and appeal or settlement. Olga’s practice covers all types of state and local taxes, including corporate income, business profits, franchise, sales and use, and property tax, with a focus on New England and Texas taxes.

Olga regularly speaks and writes on a wide range of state and local tax matters, and is actively involved in IPT and COST.

(207) 791-1180