State Summary

• Tax Collection Method: Deeds
• Primary Bidding Type: Sealed Bid
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable

The following information summarizes the life cycle, requirements, and administering of tax liens in the state of Maine. Please read this information carefully. There are tax collection laws that pertain to all municipalities in Maine, but be aware that there are subtle differences between the municipalities as well. When the word "typical" is used in the FAQs below, it indicates that most municipalities use this procedure/follow this convention, but not all municipalities.

Is Maine a tax lien or a tax deed state?
Maine is tax deed state.

What is the name of the local official whom typically collects property taxes in Maine?
Generally, the collector of property taxes in a municipality is a Tax Collector.

When are property taxes due in the state of Maine?
The due dates for municipalities in Maine can differ, but most municipalities use two installments for the payment of property taxes, with the first payment generally due in the fall of the assessment year, and the second payment due sometime in the spring of the following year.

When do property taxes become delinquent in the state of Maine? 
Generally, property tax payments become delinquent one day after the due dates. The interest rate for delinquent payments can vary by municipality, but generally ranges from rates of 8% to 9% per annum.

What is the name of the local official whom typically conducts tax deed sales in Maine?
This varies by municipality.

When does the typical Maine municipality hold their tax deed sale?
This varies by municipality. Tax deed sales can be very rare in many Maine municipalities. Properties with tax delinquencies of 18 months are automatically foreclosed and deeded to the Maine municipality. It is then at the municipality's discretion when and if to sell tax-foreclosed properties at a public auction.

What are the registration requirements for the typical Maine tax deed sale?
This varies by municipality.

What is the bidding type used at a typical Maine tax deed sale?
Maine municipalities typically use premium bidding at a public outcry auction or a sealed bid process.

What forms of payment are generally accepted at a typical Maine tax deed sale?
This varies by municipality.

What are the general terms of payment for the typical tax deed purchased at a Maine tax deed sale?
Generally, full payment is due the day of the sale.

What is the redemption period for tax deeds in Maine?
In Maine, the "Redemption Period" is actually the 18-month period that property owners are given by the municipalities to redeem their property once a property tax payment becomes delinquent. Once a property is deeded to a municipality after this 18-month period, it is impossible for the former property owner to reclaim the property.

Are tax deeds offered "over-the-counter" in Maine?
Yes, some Maine municipalities may offer "over-the-counter" tax deeds.

What is the name of the local official whom typically determines the values of properties on a annual basis?
Assessor.

For more information on the life cycle, requirements, and administering of tax liens in the state of Maine, refer to Title 36, Chapter  105, Subchapter 9: Delinquent Taxes in the Maine Revised Statutes.

Maine Municipality Reference