Maine Tax Deed Sales and Auctions
Maine sells the deed itself, so no statutory investor interest rate applies under 36 M.R.S. 505. Tax Sale Atlas holds the sale calendar, auction platform and list locations for all 16 Maine counties, each read from the county’s own official pages and checked against the statute on Sep 28, 2026.
Maine sells no tax lien certificates and holds no county tax deed auction. Read more…
When a real estate tax goes unpaid, the municipality's tax collector sends a 30-day demand and then records a tax lien certificate in the county registry of deeds. That filing creates a tax lien mortgage held by the municipality itself, not by an investor. If the tax, interest and costs are not paid within 18 months after the filing, the mortgage is deemed foreclosed without any court action or sale, and the municipality owns the property. What investors can buy is that tax-acquired property. Since August 9, 2024, a municipality that sells it to anyone other than the former owner must list it with a licensed real estate broker at the highest reasonable price, convey it by quitclaim deed, and pay the former owner the sale proceeds above the taxes, interest, costs and fees the statute lists. Only if a broker cannot be engaged after 3 attempts, or cannot sell within 12 months, may the municipality sell another way its legislative body authorizes. In the Unorganized Territory the State holds the lien and sells foreclosed land the same way through a broker.
Rules verified Sep 28, 2026 against Maine Statutes.
- Sale type
- Tax deed
- Redemption
- 18 mo, then foreclosed
- Auction method
- broker listing
- Over-the-counter
- Available
On this page
Tax deed sales
The deed process can lead to property ownership. Confirm the steps below, the interest conveyed, and the title and possession requirements for the parcel. If the parcels you are bidding on are vacant land rather than houses, see what buying land at a tax sale hands you.
Runs afterAutomatic foreclosure: the tax lien mortgage, with interest and costs, not paid within 18 months after the lien certificate was filed in the registry of deeds. More…
No court order and no sale is needed; title vests in the municipality. A municipality may instead waive the automatic foreclosure before it occurs and foreclose in court (944, 945). In the Unorganized Territory the State's mortgage forecloses if unpaid by March 30 of the year after the certificate is filed.
Run byEach municipality (town, city or plantation), never the county: its municipal officers (select board or council) or their designee sell tax-acquired property through a licensed real estate broker or agent who holds no office in and is not employed by the municipality. More…
In the Unorganized Territory the State Tax Assessor (Maine Revenue Services) has the same duties and lists State tax-acquired land with a broker; Maine Revenue Services currently points buyers to On Point Realty's 'State Tax-Acquired Properties' page. A broker may list tax-acquired property for several municipalities and for the State at once, so a listing belongs only to the municipality or territory named on it, never to the county.
Deposit
No statutory deposit. A broker sale follows ordinary purchase-and-sale terms the municipality negotiates; where a municipality sells by its own method after a failed listing, its legislative body's authorization and published terms set any deposit.
Balance due
Not fixed by statute; set by the purchase agreement or the municipality's authorized sale terms.
Surplus proceedsThe former owner (the owner of record at foreclosure, or heirs, devisees or personal representatives) receives the sale proceeds above: all taxes owed; the taxes that would have been assessed while the municipality owned it; accrued interest; advertising, mailing, recording, listing and broker fees not covered by the broker agreement; other costs of selling, maintaining or improving the property, including documented administrative costs and reasonable attorney's fees; the cost of the lien and foreclosure process; and unpaid sewer, water or other utility charges and municipal fees. More…
The former owner may request an itemized accounting. The municipality mails notice at least 30 days before paying, publishes notice for 3 weeks if the owner cannot be found, and sends unclaimed proceeds to the Unclaimed Property Fund 30 days after the last notice. If the municipality keeps the property, it pays the excess using an independent licensed appraisal instead of a sale price. Accepting the excess waives the former owner's right to challenge the taking.
Confirm marketability and insurance requirements with a title professional. Budget any title-clearing work and delays before relying on a resale. See the due diligence guide, or check what survives a tax deed in Maine.
Redemption, delinquency, and over-the-counter at a glance
Redemption
How longThe owner, or anyone with an interest, may pay the tax, interest and costs at any time within 18 months after the lien certificate is filed in the registry of deeds. More…
30 to 45 days before the foreclosure date the treasurer must notify the owner named on the lien and each record mortgage holder; anyone not given timely notice may redeem until 30 days after the notice is actually given. After foreclosure there is no right to redeem, although the municipality may choose to sell or convey the property back to the former owner, and the former owner is paid any excess when the property is sold.
What the owner pays
The unpaid tax, interest at the municipality's voted rate (capped by the Treasurer of State's maximum for that tax year, 7.00 percent for 2026), and lien costs: the registry fees for recording and discharging the lien, $13, the $3 notice fee for the pre-foreclosure notice if sent, and certified mail fees.
Delinquency
How it startsEach municipality votes the date or dates its property tax is due and the date interest begins, which is also the date the tax becomes delinquent. More…
The interest rate is set in the same vote and may not exceed the Treasurer of State's annual maximum (the prime rate on the first business day of the year, rounded up, plus 3 points): 7.00 percent for 2026. The tax is secured by a lien on the real estate. After 8 months and within 1 year from the tax's commitment, the collector may serve a demand for payment within 30 days; if it remains unpaid, the collector records a tax lien certificate within the next 10 days. The resulting tax lien mortgage has priority over all other mortgages, liens and encumbrances. The lien procedure is in addition to other collection methods the law provides.
Over-the-counter
How to buyThere is no over-the-counter list of liens. More…
Once a lien forecloses, a municipality that sells to anyone other than the former owner lists the property with a licensed broker, so buyers find it on the open market and make an offer through the listing agent like any other listing. If the listing fails, the municipality may sell by any method its legislative body authorizes. In the Unorganized Territory, Maine Revenue Services no longer publishes an annual sealed-bid packet and lists State tax-acquired land with a broker.
What is availableNo statewide list of municipal tax-acquired property. More…
Ask the municipal office (treasurer, tax collector or select board) what it holds and which broker lists it. Unorganized Territory listings are on the broker page Maine Revenue Services links (On Point Realty, State Tax-Acquired Properties).
Every state has its own name for what goes unsold, so check what Maine calls its leftover tax-sale inventory.
Governing statutes
All 16 Maine counties
Sales are organized by county. Search your city or county and compare the available sale details. Where deed-sale formats are listed, filter for online or in-person sales. Certificate platforms appear where that sale type is available.
- Androscoggin CountyAuburn
- Aroostook CountyHoultonDeed: in person
- Cumberland CountyPortland
- Franklin CountyFarmingtonDeed: in person
- Hancock CountyEllsworthDeed: in person
- Kennebec CountyAugustaDeed: in person
- Knox CountyRockland
- Lincoln CountyWiscassetDeed: in person
- Oxford CountyParisDeed: in person
- Penobscot CountyBangorDeed: in person
- Piscataquis CountyDover-FoxcroftDeed: in person
- Sagadahoc CountyBathDeed: in person
- Somerset CountySkowhegan
- Waldo CountyBelfast
- Washington CountyMachiasDeed: in person
- York CountyAlfred
Frequently asked questions
Does Maine sell tax lien certificates?
How long does a Maine owner have to pay before losing the property?
How do investors buy tax-acquired property in Maine?
Learn before you bid
How Maine tax sales work
The statute, the sale, and the deadlines, for Maine specifically.
How to buy tax sales in Maine
The step-by-step process for this state, from registration to redemption.
Redemption periods explained
How long owners have to buy back, and what it means for your yield.
Due diligence before a tax sale
Value a parcel before you bid so you never buy a landlocked write-off.
Tax Sale Atlas publishes educational information about public tax sale processes. This is not legal, financial, or investment advice. Rules, dates, and fees change; confirm with the county office before you bid.
Start with a Maine county
Open any county for its sale calendar, auction platform, registration rules, and office contacts.