Maine sells no tax lien certificates to investors. To buy a Maine tax deed you bid on the property itself, at a county auction run by the Each municipality. Review the sale terms, deed and applicable law to confirm the property interest conveyed.
Each step below is drawn from Maine statute, not general advice. The exact sale dates, platform, and deposit amounts are set county by county, so confirm the specifics on your county page before you register.
New here? There is no certificate step in Maine. You bid on the property itself, so the money is at risk on the parcel from day one and the research has to happen before the auction, not after. Not sure which is for you? Start with tax lien vs tax deed.
Learn the timeline and lien priority
Each 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. 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. Understand this before you commit any money.
Know when the redemption right ends
The 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. 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. To redeem while the right lasts, 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. Once that right ends, paying the old taxes no longer redeems the parcel, so the redemption deadline and the auction date fall on different days: check both.
Learn what sends a parcel to the auction
Automatic 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. 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. No opening bid in the auction sense. The broker lists at the highest reasonable price at which the property is expected to sell, and the municipality conveys to the buyer at the highest price obtainable within 12 months of listing. If after 3 attempts no broker will take the listing, or the broker cannot sell within 12 months, the municipal officers may sell in any manner the municipality's legislative body authorizes (for example sealed bid or public auction), still paying the former owner any excess proceeds. A municipal officer may buy tax-acquired property from that municipality only through a sealed-bid sale advertised at least twice in a 7-day period, and may not take part in accepting bids, except to buy back property owned by the officer's child, spouse or parent with the municipality's authorization.
Bid at the tax deed auction
The Each municipality sells the property at public auction to the highest bidder. 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. Not fixed by statute; set by the purchase agreement or the municipality's authorized sale terms.
Or buy over the counter
You do not have to wait for an auction. There is no over-the-counter list of liens. 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. No statewide list of municipal tax-acquired property. 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).
One more step: clear the title
Winning a tax deed does not hand you marketable title. Before you can resell to a normal buyer or insure the parcel, you will usually need a quiet title action, which takes months and costs money. Fold that cost into your maximum bid and read what you actually own after a tax deed before you bid. A tax deed also does not wipe out everything: select governmental and municipal liens can survive, and a federal tax lien carries a 120-day IRS redemption right, so check what survives a tax deed too.
Buying tax deeds in Maine: common questions
How do you buy a tax deed in Maine?
Can you buy Maine tax deeds online?
More Maine answers, including redemption and statute detail, are on the Maine tax sale FAQ.
New to this? Start with tax lien vs tax deed and the full Maine walkthrough, then value a parcel with the due diligence guide.
Steps verified Sep 28, 2026 against Maine statutes.
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.