AUGUSTA — August is the month that the 2012 Maine Property Tax and Rent Refund applications become available to all Maine residents. Acording to a news release, the program is intended to help homeowners offset the high cost of property taxes assessed on their primary residences during 2011. Maine residents who paid rent can also apply and receive similar relief.

To be eligible, one must have been a Maine resident for all 12 months of 2011, and owned or rented a home for all 12 months while occupying that home for at least six months.

Eligibility is based on 2011 income. The limits to file for the general program are $64,950 for a single person and $86,600 for a married couple.

Income limits for the senior program (62 or older, or 55 or older for anyone with a disability) are $14,700 for a single person and $18,200 for a married couple.

Refunds may be as much as $400 for the senior program and $1,600 for the general program. Individuals eligible for both a general program refund and a senior program refund will receive the larger of the two.

Anyone who has filed in the past should automatically receive a new application in the mail during August. Applications may also be filed online after Aug. 1 at www.maine.gov/revenue/.