Maine

Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.

Not legal or financial advice. Rules change. Confirm with the county before you bid.

Sale type: Tax lien
Statute text
Except as provided in section 942-A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner.
36 M.R.S. § 942 — checked 2026-10-27
Interest / penalty: Maximum rate set by law: yearly cap set by the Treasurer of State (36 M.R.S. § 505)Redemption ends 18 months after the tax lien certificate is recorded
Statute text
the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points
36 M.R.S. § 505(4) — checked 2026-11-01
Statute text
If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27
Redemption: 18 months from recording of the tax lien certificate
Statute text
If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27
Bid method: Town lists tax-acquired property with a licensed real estate broker
Statute text
List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27
Statute: Me. Rev. Stat. tit. 36 §943
Statute text
If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27
Auction platform: Licensed real estate broker listing (municipal sale)
Statute text
List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27
Auction timing: Listed at least 90 days after notice to the former owner
Statute text
At least 90 days prior to listing property for sale, the municipal officers or their designee shall send a written notice to the last known address of the former owner
36 M.R.S. § 943-C — checked 2026-10-27

Counties 16

Tax lien
Tax deed
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Summary

Maine municipalities enforce tax liens by recording a tax lien certificate. If unpaid 18 months after the certificate is recorded, the lien mortgage is foreclosed and redemption ends. A town selling foreclosed property to someone other than the former owner must follow the state sale process. Statute: MRSA Title 36 §942.

Statute text

the tax collector shall record in the registry of deeds of the county or registry district where the real estate is situated a tax lien certificate
36 M.R.S. § 942 — checked 2026-10-27

Statute text

If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27

Statute text

if a municipality chooses to sell to someone other than the former owner, the municipal officers or their designee shall use the sale process under subsection 3.
36 M.R.S. § 943-C — checked 2026-10-27

Statute text

Except as provided in section 942-A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner.
36 M.R.S. § 942 — checked 2026-10-27

The municipality records a tax lien certificate; if not paid within 18 months, the lien mortgage is foreclosed. MRSA Title 36 §942.

Statute text

If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27

Statute text

Except as provided in section 942-A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner.
36 M.R.S. § 942 — checked 2026-10-27

Maine municipalities set interest on delinquent taxes by vote, up to a yearly maximum set by the Treasurer of State under 36 M.R.S. § 505. 36 M.R.S. § 505.

Statute text

the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points
36 M.R.S. § 505(4) — checked 2026-11-01

Los municipios de Maine ejecutan gravámenes fiscales registrando un certificado de gravamen. Si no se paga 18 meses después del registro, la hipoteca por gravamen se ejecuta y termina la redención. Un municipio que vende una propiedad ejecutada a alguien distinto del antiguo dueño debe seguir el proceso estatal de venta. Estatuto: MRSA Título 36 §942.

Statute text

the tax collector shall record in the registry of deeds of the county or registry district where the real estate is situated a tax lien certificate
36 M.R.S. § 942 — checked 2026-10-27

Statute text

If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27

Statute text

if a municipality chooses to sell to someone other than the former owner, the municipal officers or their designee shall use the sale process under subsection 3.
36 M.R.S. § 943-C — checked 2026-10-27

Statute text

Except as provided in section 942-A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner.
36 M.R.S. § 942 — checked 2026-10-27

El municipio registra un certificado de gravamen; si no se paga en 18 meses, la hipoteca por gravamen se ejecuta. MRSA Título 36 §942.

Statute text

If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27

Statute text

Except as provided in section 942-A, liens on real estate created by section 552, in addition to other methods established by law, may be enforced in the following manner.
36 M.R.S. § 942 — checked 2026-10-27

Los municipios de Maine fijan por voto el interés sobre impuestos atrasados, hasta un máximo anual que fija el Tesorero del Estado según 36 M.R.S. § 505.

Statute text

the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points
36 M.R.S. § 505(4) — checked 2026-11-01

Key points

The municipality holds the tax lien mortgage and records the certificate
Statute text
the tax collector shall record in the registry of deeds of the county or registry district where the real estate is situated a tax lien certificate
36 M.R.S. § 942 — checked 2026-10-27
After 18 months unpaid, the tax lien mortgage is deemed foreclosed
Statute text
If the tax lien mortgage, together with interest and costs, shall not be paid within 18 months after the date of the filing of the tax lien certificate in the registry of deeds, the said tax lien mortgage shall be deemed to have been foreclosed and the right of redemption to have expired.
36 M.R.S. § 943 — checked 2026-10-27
36 M.R.S. § 943 was amended by PL 2025, c. 351
Statute text
PL 2025, c. 351, §1 (AMD)
36 M.R.S. § 943 — checked 2026-10-27
Buyer receives a quitclaim deed at the highest price obtained within 12 months of listing
Statute text
Convey the property via quitclaim deed to the successful buyer at the highest price at which the property is able to sell within 12 months after listing;
36 M.R.S. § 943-C — checked 2026-10-27

For beginners

Harder for beginners: Towns sell foreclosed property through licensed real estate brokers.

Statute text

List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Más difícil para principiantes: Los municipios venden propiedades ejecutadas por medio de corredores inmobiliarios con licencia.

Statute text

List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Extra due diligence

The town may sell the property back to the former owner instead of listing it
Statute text
If the municipality agrees to sell the property back to the former owner, the alternative sale process under this section does not apply.
36 M.R.S. § 943-C — checked 2026-10-27

El municipio puede revender la propiedad al antiguo dueño en lugar de ponerla en venta
Statute text
If the municipality agrees to sell the property back to the former owner, the alternative sale process under this section does not apply.
36 M.R.S. § 943-C — checked 2026-10-27

How to sign up for the auction

Platform: Municipality, through a licensed real estate broker

Statute text

List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Watch real estate broker listings of tax-acquired property in your target town
Statute text
List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Platform: Municipio, por medio de un corredor inmobiliario con licencia

Statute text

List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Siga los anuncios de corredores de propiedades adquiridas por impuestos en su municipio objetivo
Statute text
List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Over the counter (OTC)

Confirm with the municipality.

Statute text

List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Tax-acquired property is listed for sale with a licensed real estate broker.

Statute text

List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

La propiedad adquirida por impuestos se pone en venta con un corredor inmobiliario con licencia.

Statute text

List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Platforms

Licensed real estate brokers listing municipal tax-acquired property
Statute text
List the property for sale at the highest reasonable price at which the property is anticipated to sell with a real estate broker or agent licensed under Title 32, chapter 114
36 M.R.S. § 943-C — checked 2026-10-27

Surplus proceeds

When a town sells tax-acquired property, it must pay the former owner proceeds above taxes, interest, fees and other listed costs (36 M.R.S. § 943-C).

Statute text

Pay to the former owner any sale proceeds in excess of: (1) The sum of all taxes owed on the property; (2) The sum of all taxes that would have been assessed on the property during the period following foreclosure when the property is owned by the municipality; (3) All accrued interest; (4) Fees,
36 M.R.S. § 943-C — checked 2026-10-27

La lista de condados y las fuentes están en inglés.

Sources

36 M.R.S. § 942 — checked 2026-10-27
36 M.R.S. § 505(4) — checked 2026-11-01
36 M.R.S. § 943 — checked 2026-10-27
36 M.R.S. § 943-C — checked 2026-10-27

Checked against official sources on 2026-10-27. Each statement is tied to the statute or agency page listed under Sources.

County records come from the directory's research files (dated where shown). Always confirm dates, deposits and rules with the county office before you bid. Report an error.