Property Tax Law

Property tax law governs municipal assessors, municipal officials, taxpayers and the work of the Property Tax Division of Maine Revenue Services.

Property tax law is adopted by the Legislature and written as statutes. These statutes are further clarified over time through rule making, attorney general opinions and even court references.

In transferring and reformatting the laws from the state's statutory database and recently enacted Public Laws, errors and inconsistencies may have inadvertently escaped our review. Please feel free to contact us with any corrections or omissions as you may discover in the following reference material:

Title 36: Taxation

Property Tax Law Book -or - order printed copies (PDF)



State Board of Property Tax Review

2023 Property Tax Legislative Changes (PDF)