Published: Oct 26, 2010 4:35 PM EDT
Updated: Oct 26, 2010 1:36 PM EDT

PORTLAND, Maine (AP) - Florida has closed its investigation into a tax exemption of $1,400 that was claimed by the wife of Maine Republican gubernatorial candidate Paul LePage.

The property appraiser in Volusia County, Fla., ruled Monday the homestead exemption was OK because of an exception allowing the tax break on a Florida home that's maintained for a dependent. LePage says the home was bought to help his wife care for her ailing mother.

LePage contended there was a paperwork mistake because his wife claimed homes in Maine and Florida as primary residences. But his attorney pointed out the exception under Florida law. LePage's wife, Ann, re-established Maine residency after LePage won the GOP primary in June.