The Maine Residents Property Tax and Rent Refund, commonly known as the “circuit breaker” program, makes available partial refunds on property taxes or rent of up to $2,000 for Maine residents.

As a result of legislation passed in 2005, over 200,000 households in Maine now qualify for refunds. Still, only been 99,400 applications had been filed as of March 10.

For island communities the circuit breaker program offers a means for middle and low-income island residents to cope with rapidly rising rent and property taxes. This has been especially true in Casco Bay.

So far this year, approximately 18 percent of Maine households have received a refund. Thanks to a group of island residents who helped their neighbors learn how to apply, over 35 percent of Peaks Island households have applied for and received refunds so far this year.

But outside of Casco Bay, only about 10 percent of island households have applied for a refund this year. One problem is lack of information. Many taxpayers are not aware that they qualify for a refund. Advocates also point out that in spite of the recent changes, people who applied previously and did not receive a refund are less likely to apply again.

Maine Revenue Services, the state’s taxing agency, is still accepting applications for refunds based on 2005 taxes or rent until May 31. This program year, homeowners qualify for if their 2005 income was less that $77,000 for a single-person household or $102,000 for households with more than one person and their property taxes exceeded 4 percent of their household income. Renters qualified at the same income levels if their rent exceeded 20 percent of their 2005 household income.

Income levels are adjusted annually. The circuit breaker program for 2006 will begin on Aug. 1, 2007. More information on how to apply is available through Maine Revenue Services at www.maine.gov/revenue.

— Jeremy Gabrielson