Home → Revenue Sharing → Delinquent Tax Rates
Delinquent Tax Rates
Municipalities may, by vote, determine the rate of interest that shall apply to taxes that become delinquent during a particular taxable year until those taxes are paid in full. The maximum rate of interest that can be charged per Title 36, M.R.S.A. Section 505.4 is as follows:
| Taxable Year | Maximum Rate |
| 2013 | 7.00% |
| 2012 | 7.00% | 2011 | 7.00% |
| 2010 | 7.00% |
| 2009 | 7.00% up to 9.00% |
| 2008 | 11.00% |
| 2007 | 12.00% |
| 2006 | 11.00% |
| 2005 | 7.75% |
| 2004 | 6.50% |
| 2003 | 7.00% |
| 2002 | 6.75% up to 8.75% |
| 2001 | 11.50% |
| 2000 | 10.75% |
| 1999 | 10.00% |
| 1998 | 10.75% |
| 1997 | 10.50% |
| 1996 | 10.75% |
| 1995 | 10.75% |
| 1994 | 10.00% |
| 1993 | 10.00% |
| 1992 | 10.00% |
| 1991 | 12.00% |
If you have any questions about this information, please feel free to contact my Office.
