Maine Property Taxes


§ 502. Property Taxable; Tax Year

All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property must be fixed as of that date. Upon receipt of a declaration of value under section 4641-D reflecting a change of ownership in real property, the assessor may change the records of the municipality to reflect the identity of the new owner, if notice of tax liabilities is sent both to the new owner and to the owner of record as of the April 1st when the liability accrued. The taxable year is from April 1st to April 1st. Notwithstanding this section, proration of taxes must be over the period specified in section 558.


[1997, c. 216, §1 (AMD).]
1979, c. 666, §15 (AMD). 1985, c. 568, (AMD). 1997, c. 216, §1 (AMD).1

§ 558. Taxes Prorated between Seller and Purchaser

A purchaser of real estate may agree with the previous owner or party to whom the real estate was formerly taxed to pay the pro rata or proportional share of taxes. Unless otherwise specified by the parties to the agreement, the taxes shall be prorated over the period of the fiscal year of the municipality in which the land is located.

[1981, c. 23, (RPR).]
1981, c. 23, (RPR).1

Maine Property Tax Schedule

The below table shows property tax schedules that are common in the State of Maine. However, some cities and towns have different semi-annual billing periods.

B illing C yc l e Due Date P e r iod Co v e r e d A nnua l J anua ry J ul y 1 - J une 3 0 S e m i -A nnua l M aine 1 J anua ry 1 - J une 3 0 No v e m be r 1 J ul y 1 - De c e m be r 3 1 Q ua r t e r l y F eb r ua ry 1 J anua ry 1 - M a rc h 3 1 M a y 1 A p r il 1 - J une 3 0 A ugu s t 1 J ul y 1 - S ep t e m be r 3 0 No v e m be r 1 O c t obe r 1 - De c e m be r 3 1

[1] Maine State Legislature, Revisor's Office, Office of the Revisor of Statuses, Title 36: Taxation (Augusta, ME, 2013), 105.

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