Time Line Based on Calendar Year 2018

January: Lien warning notices are mailed out for delinquent 2017 real estate tax accounts.

February: Final notices of foreclosure are mailed out for delinquent 2016 real estate tax accounts.

March: Liens are recorded prior to March 15 for delinquent 2017 real estate tax accounts. Liens for unpaid 2016 taxes mature March 30 and the state takes title to property.

April: April 1, State of Maine assessment date. Property is assessed and taxed based on its ownership and status on this date. Inventory forms/status reports are mailed as authorized by 36 M.R.S. section 706.

May: 2018 inventory forms/status reports are processed.

June:  Real estate accounts are prepared for commitment.

July - October: 90 days after the Legislature adjourns, tax acquired property can be redeemed by the prior owner.

August: 2018 tax bills for real estate and personal property are mailed. Payment is due upon receipt.

September: Inventory forms/status reports are mailed to Canadian owners of personal property used in the unorganized territory.

October: After October 1st, interest on 2018 real estate and personal property taxes begin to accrue at 7% annually.

November: Bills for taxes on personal property used in the unorganized territory and owned by Canadian residents are mailed.

December: The list of property that the state has acquired through delinquent 2015 tax liens and available for public bids is released.