State Summary

• Tax Collection Method: Deeds
• Tax Collection Entity: Tax Collector
• Property/Tax Records Administrator: Assessor
• Taxes Due: Varies
• Taxes Delinquent: Generally, one day after the due date
• Tax Sale Date/Period: There is no set date/period for Maine municipalities to hold tax deed sales
• Tax Sale Registration Requirements: Varies
• Tax Sale Administrator: Varies
• Primary Bidding Type: Sealed Bid
• Redemption Period: None
• Redemption Interest Rate/Flat Penalty: Not applicable
• Over-the-Counter Sale Opportunities: Yes, some Maine municipalities may offer "over-the-counter" tax deeds

 
Maine is a tax deed state where individual municipalities collect property taxes and initiate tax deed sales as needed. 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. Maine municipalities typically use premium bidding at a public outcry auction or a sealed bid process, where the highest sealed bid is accepted.

Maine Municipality Reference