[map] Maine

Maine

Statute Summary: A tax collector or constable of the municipality who shall have the same powers as the tax collector, may sell at auction real property on which taxes are delinquent (Sec. 1071). If any tax on real estate remains unpaid on the first Monday in February next after said tax was assessed, the tax collector shall sell at public auction so much of such real estate as is necessary for the payment of said tax, interest and all the charges, at 9 o’clock in the forenoon of said first Monday in February at the office of the tax collector or at the place where the last preceding annual municipal meeting was held. When no person appears to discharge the taxes duly assessed on any such real estate of resident or nonresident owners, with costs of advertising, on or before the time of sale, the tax collector shall proceed to sell at public auction, to the highest bidder, so much of such real estate as is necessary to pay the tax due (Sec. 1071, Sec. 1074). The treasurer shall not at that time deliver the deeds to the grantees (purchaser), but put them on file in his office, to be delivered at the expiration of 2 years from the day of sale, and the treasurer shall after the expiration of 2 years deliver said deed to the grantee or his heirs, provided the owner, the mortgagee or any person in possession or other person legally taxable therefore does not within such time redeem the estate from such sale, by payment or tender of the taxes, all the charges and interest on the whole at the rate of 8% a year from the date of sale to the time of redemption, and costs as provided, with 67¢ for the deed and certificate of acknowledgment (Sec. 1076).

Law: Maine Revised Statutes, Title 36, Part 2, Chapter 105, Subchapter IX, “Delinquent Taxes.”
Contact: Local tax collectors/constables (Sec. 1071).
Interest Rate: Not applicable.

Auction Type: Tax Deed (Sec. 1071). “If any tax on real estate remains unpaid on the first Monday in February next after said tax was assessed, the tax collector shall sell at public auction so much of such real estate as is necessary for the payment of said tax, interest and all the charges, at 9 o’clock in the forenoon of said first Monday in February at the office of the tax collector or at the place where the last preceding annual municipal meeting was held. In case of the absence or disability of the tax collector, the sale shall be made by some constable of the municipality who shall have the same powers as the tax collector.”

Bidding Procedure: Premium bid / highest bid. (Sec. 1074). “The tax collector shall proceed to sell at public auction, to the highest bidder, so much of such real estate as is necessary to pay the tax due, in the case of each person assessed, If the bidding is for less than the whole, it shall be for a fractional part of the estate, and the bidder who will pay the sum due for the least fractional part shall be the purchaser.”

Costs: Statutory costs payable by a purchaser at a tax sale include $3 for advertising and sales costs, 25 cents for each copy and return required to be filed, 67 cents for the deed and certificate of acknowledgement, and an unspecified amount for printing costs (Sec. 1074).
Redemption Period: Not applicable.

Deed Assigned at Foreclosure to: The tax sale purchaser (Sec. 1080, Sec. 1083).

Maine Contacts
number of Counties: 16

Cumberland County
142 Federal Street
Delinquent Property Tax Division
Portland, ME 04101-4151
Phone: (207) 871-8380
www.cumberlandcounty.org

Hancock County
50 State Street
Delinquent Property Tax Division
Ellsworth, ME 04605-1926
Phone: (207) 667-9542
www.co.hancock.me.us

Kennebec County
95 State Street
Delinquent Property Tax Division
Augusta, ME 04330-5611
Phone: (207) 622-0971
www.rootsweb.com/~mekenneb

Lincoln County
P.O. Box 249
Delinquent Property Tax Division
Wiscasset, ME 04578-0249
Phone: (207) 882-6311
www.co.lincoln.me.us

Oxford County
26 Western Ave.
Delinquent Property Tax Division
South Paris, ME 04281-1431
Phone: (207) 743-6359
www.oxfordcounty.org

Penobscot County
97 Hammond Street
Delinquent Property Tax Division
Bangor, ME 04401-4913
Phone: (207) 942-8535
www.maine.gov/local/penobscot

Somerset County
Court Street
Delinquent Property Tax Division
Skowhegan, ME 04976
Phone: (207) 474-9861
www.maine.gov/local/somerset

Waldo County
73 Church Street
Delinquent Property Tax Division
Belfast, ME 04915-6208
Phone: (207) 338-3282
www.waldocountyme.gov

Washington County
P.O. Box 297
Delinquent Property Tax Division
Machias, ME 04654-0297
Phone: (207) 255-3127
www.washingtoncountymaine.com

York County
45 Kennebunk Road
Delinquent Property Tax Division
Alfred, ME 04002-3440
Phone: (207) 324-1571
www.yorkcountyme.gov