State laws / Maine
Maine tax sales: liens, deeds, rates & redemption
Quick answerMaine sells tax deeds for unpaid property taxes. Redemption: 18 months from filing of the tax lien certificate in the registry of deeds (36 M.R.S. § 943); if unpaid, the tax lien mortgage is deemed foreclosed automatically and redemption expires Sales: No statewide investor sale and no county tax deed auction; municipalities sell tax-acquired property after foreclosure, as needed year-round Governing law: 36 M.R.S. §§ 505, 942–943, 943-C (tax lien mortgage and sale of tax-acquired property).
Where to bid: municipality-specific — tax-acquired property must generally be listed with a licensed real estate broker (36 M.R.S. § 943-C)mostly in-person / broker listings, no statewide online platform
| What is sold | Tax deeds |
|---|---|
| Interest / penalty | n/a — no tax lien certificate is sold to investors, so no investor interest rate applies; delinquency interest is owed to the municipality at its voted rate, capped at the State Treasurer's maximum of 7% for 2026 (36 M.R.S. § 505) |
| Redemption period | 18 months from filing of the tax lien certificate in the registry of deeds (36 M.R.S. § 943); if unpaid, the tax lien mortgage is deemed foreclosed automatically and redemption expires |
| When sales happen | No statewide investor sale and no county tax deed auction; municipalities sell tax-acquired property after foreclosure, as needed year-round |
| Governing law | 36 M.R.S. §§ 505, 942–943, 943-C (tax lien mortgage and sale of tax-acquired property) |
| Investor notes | Maine sells no lien certificates: the municipality holds the tax lien mortgage itself, forecloses automatically after 18 months, and since Aug. 9, 2024 must generally sell the tax-acquired property through a licensed broker at the highest reasonable price, paying any excess proceeds to the former owner. The older tax-sale deed procedure at §§ 1071–1078 (2-year redemption at 8%) is not the main modern investor route. |
Sources
- https://legislature.maine.gov/statutes/36/title36sec943.html
- https://www.mainelegislature.org/legis/statutes/36/title36sec1076.html
- https://www.taxsaleatlas.com/maine/
- https://taxlien.io/rankings/
- https://maine.gov/revenue/taxes/property-tax/unorganized-territory/tax-acquired-property
Law verified 2026-10-30 against the sources above. Confirm current details with the county tax collector / clerk before bidding — counties can change dates and procedures.
Go deeper: all Maine counties · Maine sale calendar · Maine investing guide