Home Ownership Municipal Exemption (H.O.M.E.) Act; enact

New city tax break for Brunswick homeowners

The law creates a property tax break for Brunswick residents who own and live in their home. It requires more than 50% voter approval at the November 4, 2025 election for the exemption to start January 1, 2026. The exempt share of assessed home value depends on years owned: 5% for five years or less; 10% for 6–10; 20% for 11–20; 30% for 21–29; and 50% for 30 or more. The remaining value stays taxable. The break covers only city taxes, excluding bonded-debt taxes—not state, county, or school taxes. It adds to other city homestead exemptions. Owners must apply to the city or its designee unless an existing homestead application supplies enough information. The city provides forms, and the exemption renews automatically while eligibility continues, without another yearly application. Owners must notify the city when eligibility ends. A surviving spouse can keep the exemption while living in the home as a homestead. The city pays election costs, and a court order can compel the election superintendent to perform required duties. Without voter approval or a properly conducted election, the exemption does not take effect, and the act is automatically repealed on the 365th day after the election.