The unorganized territory (UT) of Maine is that area of Maine having no local, incorporated municipal government.
Duties related to providing services and property tax administration in the UT is shared among various state agencies and county government. The Maine Legislature serves as the "local governing body" for the UT, as it annually reviews and approves the various budgets from state agencies and county government necessary to provide services and property tax administration in the UT.
The unorganized territory consists of 429 townships (including the Baxter State Park area), plus many coastal islands that do not lie within municipal bounds. The UT land area is slightly over one half the area of the entire State of Maine. Year round residents number approximately 9,000, with many more people seasonally residing in the UT.
The Property Tax Division is responsible for annually assessing and collecting property taxes in the UT. Much like a municipal assessor's office, the division maintains records of all property ownership in the UT and has over 700 UT tax maps. There are 23,769 real estate tax accounts and 814 personal property tax accounts maintained by the division.