Property tax law in Maine is adopted by the Legislature and written as statute. The meaning and application of statutes are clarified over time through court decisions, the rule-making process, and attorney general opinions. These sources together govern municipal assessors, municipal officials, taxpayers, and the work of the Property Tax Division of Maine Revenue Services.
In an effort to create guidance for municipal assessors, municipal officials, and taxpayers, MRS has attempted to consolidate and organize the relevant property tax laws into the following resources:
- Maine Revised Statutes, Title 36: Taxation
- Property Tax Law Book, or order printed copies (PDF).
- Maine Revenue Services Rules
- Property Tax Division Bulletins and Guidance Documents
- State Board of Property Tax Review
- 2024 Property Tax Legislative Changes (PDF)
The above resources are for informational purposes only. In transferring and reformatting the laws from the state's statutory database or recently enacted Public Laws, there may be errors and inconsistencies. Please feel free to contact the Property Tax Division with any corrections or omissions as you may discover in the above reference material.