The governing law
Maine sells no tax lien certificates and holds no county tax deed auction. 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.
36 M.R.S. 505
Read the statuteTaxes; payment; powers of municipalities
36 M.R.S. 942
Read the statuteTax lien certificate; procedure
36 M.R.S. 943
Read the statuteTax lien mortgage; redemption; discharge; foreclosure
36 M.R.S. 943-C
Read the statuteSale of foreclosed properties
36 M.R.S. 944
Read the statuteForeclosure for equitable relief, procedure
36 M.R.S. 945
Read the statuteForeclosure in action for equitable relief; alternative procedure; class action
36 M.R.S. 946
Read the statuteAction for equitable relief after period of redemption; procedure
36 M.R.S. 946-B
Read the statuteTax-acquired property and the restriction of title action
36 M.R.S. 946-C
Read the statuteAbandoned tax-acquired property
36 M.R.S. 949
Read the statuteDisbursement of excess funds
36 M.R.S. 1071
Read the statuteTax collector's tax auction sale; notice; procedure
36 M.R.S. 1074
Read the statuteSale; procedure; costs
36 M.R.S. 1077
Read the statutePurchaser's failure to pay in 20 days voids sale
36 M.R.S. 1078
Read the statuteOwner's right to redeem
36 M.R.S. 1080
Read the statuteDelivery of deed to purchaser after 2 years
36 M.R.S. 1082
Read the statuteMunicipal officers may bid at sale
36 M.R.S. 1281
Read the statutePayment of taxes; delinquent taxes; publication; certificate filed in registry
36 M.R.S. 1282
Read the statuteFiling of certificate to create mortgage; foreclosure provisions; notice; discharge
36 M.R.S. 1283
Read the statuteSupervision, administration and sale of real estate
36 M.R.S. 4641-A
Read the statuteRate of tax; liability for tax
36 M.R.S. 4641-C
Read the statuteExemptions
P.L. 2023, c. 640
Read the statuteAn Act to Amend the Process for the Sale of Foreclosed Properties Due to Nonpayment of Taxes
Want the mechanics in plain English instead of statute numbers? See how to buy in Maine, the redemption period, and the full Maine walkthrough.
Statute citations verified Sep 28, 2026. Statutes are amended; always confirm the current text at the official link before you rely on it.
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.