This page provides a plain-English summary of key elder care and estate planning information specific to Maine residents. It covers Maine Medicaid limits, estate tax rules, advance directive information, and links to important Maine agencies and resources.
Information on this page is updated periodically but laws and limits change frequently. Always verify current figures with the relevant agency or a licensed attorney.
Maine Medicaid — 2026 Eligibility Limits for Long Term Care
Maine’s Medicaid program is called MaineCare and is administered by the Maine Department of Health and Human Services — DHHS. Maine expanded Medicaid under the Affordable Care Act in 2019 providing coverage to adults up to 138 percent of the federal poverty level — approximately $1,835 per month for a single adult in 2026.
Income limit — single applicant The income limit for a single Maine nursing home Medicaid applicant is $2,982 per month in 2026. Maine is an income cap state meaning applicants whose income exceeds this limit must establish a Qualified Income Trust — also called a Miller Trust or QIT — to qualify.
Asset limit — single applicant — significantly higher than most states A single applicant must have $10,000 or less in countable assets — five times the $2,000 standard used by most states. This significantly higher asset limit gives Maine seniors much more financial flexibility than applicants in most other states. Exempt assets include the primary residence with equity up to $752,000 if the applicant intends to return home, up to two vehicles — one must be needed for a specific purpose such as transportation to medical appointments — personal belongings and household furnishings, prepaid burial contracts up to $18,432, and irrevocable funeral trusts. Note that IRAs and 401(k)s are counted as countable assets in Maine.
Home and community based care — Elderly and Adults with Disabilities Waiver Maine’s primary HCBS program for seniors is the Elderly and Adults with Disabilities — EAD — Waiver which provides home and community based services for Maine residents aged 65 and older or adults aged 18 and older with physical disabilities who need nursing facility level care but want to remain at home. The asset limit is $10,000 for a single applicant and the income limit is $2,982 per month. Services include personal care homemaker services adult day services respite care home modifications and assistive technology.
Consumer Directed Attendant Services — self-direction option Maine offers a Consumer Directed Attendant Services — CDAS — program that allows eligible MaineCare members to hire manage and direct their own personal care attendants — including family members. CDAS does not require nursing facility level of care making it more accessible than the EAD Waiver for some applicants. This self-direction model is a valuable option for many Maine seniors and people with disabilities who want greater control over their care.
Married couples — one spouse applying When only one spouse applies for Maine Medicaid the community spouse — the spouse who remains at home — may retain 50 percent of the couple’s combined countable assets up to a maximum of $162,660. If 50 percent of the couple’s assets is less than $32,532 the community spouse may retain up to $32,532. The applicant spouse retains $10,000.
Monthly Maintenance Needs Allowance The minimum Monthly Maintenance Needs Allowance for the community spouse is $2,643.75 per month in 2026. The maximum is $4,066.50 per month for community spouses with high housing costs.
Personal needs allowance — among the lowest in the country Maine nursing home Medicaid recipients are allowed to keep only $40 per month as a personal needs allowance — one of the lowest in the country. The remainder of income is applied toward the cost of care.
Look-back period and divestment penalty Maine has a 60-month — five year — look-back period for nursing home Medicaid and EAD Waiver applications. Asset transfers made within 60 months of applying that were for less than fair market value may result in a penalty period of ineligibility. The 2026 divestment penalty divisor in Maine is based on the statewide average monthly cost of nursing facility care.
Estate recovery Maine requires Medicaid estate recovery. After a MaineCare recipient dies the state seeks reimbursement from the estate for long term care costs paid. Planning with an elder law attorney can help protect assets from estate recovery.
How to apply for Maine MaineCare Medicaid Applications can be submitted online through My Maine Connection at mymaineconnection.gov, by phone at 1-855-797-4357, or in person at your local Maine DHHS district office.
Maine Medicaid administering agency Maine Department of Health and Human Services — maine.gov/dhhs
Maine Estate Tax — 2026
Maine is one of 12 states that imposes its own state estate tax. Maine’s estate tax has a relatively high exemption compared to other estate tax states but the lack of portability between spouses means careful planning is essential for married couples.
Maine state estate tax — $7.16 million exemption Maine imposes a state estate tax on estates exceeding $7,160,000 per individual in 2026. The exemption is indexed for inflation and has been increasing in recent years. Maine’s estate tax rates are graduated ranging from 8 percent to 12 percent on amounts above the exemption — among the lower top rates of any estate tax state. Maine’s coastal real estate values create significant exposure for both residents and non-resident vacation home owners.
No portability in Maine — critical planning consideration Maine’s estate tax exemption is not portable between spouses. Unlike the federal estate tax a surviving spouse cannot use the deceased spouse’s unused $7.16 million Maine exemption. Each spouse has a separate $7.16 million exemption that must be used or it is lost. Married couples need specific planning — such as credit shelter trusts — to preserve both spouses’ exemptions and protect up to $14.32 million from Maine estate tax. This is one of the most important Maine-specific estate planning considerations.
Non-residents with Maine property Non-residents who own property located in Maine — including vacation homes and timberland — are subject to a prorated Maine estate tax on that Maine property if their estate exceeds the filing threshold. Maine is a popular vacation destination and many non-Maine residents who own Maine coastal or lakefront property should be aware of this potential Maine estate tax exposure.
Legislative activity — proposed exemption changes Maine’s legislature has debated changes to the estate tax exemption in recent years. Legislative proposals including LD 1617 have proposed lowering the exemption to $1 million with a special carve-out for family farms and aquaculture fishing and wood harvesting businesses. As of 2026 the exemption remains at $7.16 million but Maine residents with significant assets should monitor legislative developments and consult with an estate planning attorney.
No Maine inheritance tax Maine does not impose an inheritance tax. Once assets are distributed to beneficiaries Maine does not impose a separate tax on the inheritance received.
Federal estate tax Maine residents may also be subject to the federal estate tax. The federal estate tax exemption is $15,000,000 per person in 2026 following enactment of the One Big Beautiful Bill Act. The federal exemption is portable between spouses at the federal level. Because Maine’s $7.16 million exemption is below the federal $15 million exemption many Maine estates owe state estate tax but no federal estate tax — making Maine-specific estate planning essential.
No Maine gift tax Maine does not impose a state gift tax. Federal gift tax rules apply — the annual gift tax exclusion is $19,000 per recipient in 2026. Lifetime gifting within the annual exclusion is an effective strategy for reducing the Maine taxable estate.
Maine income tax Maine has a progressive income tax with rates ranging from 5.8 percent to 7.15 percent. Social Security benefits are partially exempt — Maine exempts Social Security income for taxpayers with adjusted gross income below $50,000 for single filers or $100,000 for joint filers. Pension income and IRA and 401(k) distributions are taxable in Maine though a deduction may apply for certain qualifying pension income.
Maine Advance Directives
Maine law recognizes the following advance directive documents:
Maine Durable Power of Attorney for Health Care Names a healthcare agent to make medical decisions on your behalf when you are unable to do so. Must be signed and witnessed by two adults or notarized.
Maine Living Will — Directive for Comfort Care Documents your wishes regarding life-sustaining treatment when you have a terminal condition or are in a persistent vegetative state. Must be signed and witnessed by two adults.
Maine POLST — Physician Orders for Life-Sustaining Treatment Maine uses a POLST form for seriously ill patients that documents specific medical orders regarding CPR hospitalization and artificial nutrition. Must be signed by a physician or nurse practitioner.
Maine Do Not Resuscitate Order A physician order directing emergency personnel not to perform CPR. Maine has standardized out-of-hospital DNR protocols.
Maine Advance Directive Registry Maine does not maintain a statewide advance directive registry. Copies of your advance directive should be given to your healthcare agent physician and any hospital or care facility where you receive care.
Free Maine advance directive forms Free Maine-specific advance directive forms are available at caringinfo.org and from the Maine Medical Association at mainemed.com.
Maine Key Agencies and Resources
Maine Department of Health and Human Services — DHHS Administers MaineCare — Maine Medicaid — including long term care programs. Website: maine.gov/dhhs My Maine Connection Portal: mymaineconnection.gov Phone: 1-855-797-4357
Maine Office of Aging and Disability Services — OADS Coordinates programs and services for older Maine residents including home care nutrition programs caregiver support and the Maine SHIP program for free Medicare counseling. Website: maine.gov/dhhs/oads Phone: 1-800-262-2232 Maine SHIP — free Medicare counseling: 1-800-262-2232
Maine Area Agencies on Aging Maine is served by 5 Area Agencies on Aging that coordinate local services for older adults and caregivers. Eldercare Locator: 1-800-677-1116 or eldercare.acl.gov
Maine Long Term Care Ombudsman Program Advocates for the rights of residents of nursing homes and assisted living facilities. Investigates complaints and helps resolve problems free of charge. Website: maineombudsman.org Phone: 1-800-499-0229
Maine State Bar Association Lawyer Referral Service Connects Maine residents with attorneys including those who specialize in elder law and estate planning. Website: mainebar.org Phone: 1-800-860-1460
Pine Tree Legal Assistance Provides free civil legal services to low income Maine residents including seniors on issues related to Medicaid benefits housing and elder law. Website: ptla.org Phone: 1-207-774-4753
Maine Veterans Resources
Maine Bureau of Veterans Services — MBVS Provides services and benefits to Maine veterans and their families including free VA claims assistance and connections to Maine veterans resources. Website: maine.gov/dvem/bvs Phone: 1-207-430-6035
Maine State Veterans Homes Maine operates state veterans homes providing long term care to eligible veterans and their spouses. Facilities are located in Augusta Bangor Scarborough and South Paris. Website: maine.gov/veterans-homes
Maine Senior Property Tax Benefits
Property Tax Fairness Credit Maine offers a refundable property tax fairness credit for qualifying homeowners and renters including seniors who meet income requirements. The credit is based on property taxes paid relative to income. Claim using Schedule PTFC with your Maine income tax return.
Homestead Exemption Maine homeowners who occupy their home as their primary residence and have owned the home for at least 12 months qualify for a homestead exemption that reduces the assessed value of the home for property tax purposes. The exemption amount is $25,000 for most homeowners.
Veterans Exemption Maine veterans who served during a recognized war period may qualify for a property tax exemption on their primary residence. Disabled veterans may qualify for a larger exemption. Contact your local assessor for details.
Disabled Veteran Property Tax Exemption Maine veterans who are paraplegic or have lost two or more limbs as a result of military service may qualify for a full property tax exemption on their primary residence.
Finding Elder Law and Estate Planning Attorneys in Maine
The following resources can help you find a qualified elder law or estate planning attorney in Maine:
- National Academy of Elder Law Attorneys — NAELA — naela.org — searchable directory by location
- Maine State Bar Association Lawyer Referral Service — mainebar.org — 1-800-860-1460
- Maine Chapter of NAELA — Maine has an active NAELA chapter with members throughout the state
- Pine Tree Legal Assistance — ptla.org — free legal assistance for income-qualifying seniors — 1-207-774-4753
The information on this page is for general informational purposes only and does not constitute legal or financial advice. Maine MaineCare Medicaid rules estate tax rates and other figures change frequently. Maine’s estate tax exemption is subject to potential legislative changes. Always verify current information with the relevant agency or a licensed attorney. Laws vary and individual circumstances differ significantly.
Last updated: May 2026