Tax Sales and Sheriff Sales in Maine

How tax sales work in Maine

Maine sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale.

What the buyer gets. The property itself, by deed from the municipality, with no interest to collect and no owner to wait out once the sale is final.

Redemption. 18 months after the tax lien certificate is recorded (an owner or mortgagee who did not get the required notice may redeem within 3 months of learning of the lien; the former owner has no further statutory redemption but receives excess sale proceeds)..

When and where the sales are held

Who runs them: Municipality (municipal tax collector/treasurer); the State Tax Assessor for the unorganized territory.

When: Liens are recorded 8 to 12 months after taxes are committed and foreclose 18 months later; sales occur whenever the municipality lists foreclosed parcels, with 90 days' notice to the former owner..

Where: Listed with a licensed real estate broker for up to 12 months; only if no broker can be engaged or the property does not sell may the municipality use another method (such as auction) authorized by its legislative body..

The list of parcels for each sale is published by the office that runs it, usually a few weeks ahead, in the county's legal newspaper and on the county or platform site. UX Search does not list tax sale parcels; these sales are run by the counties and the platforms they contract, and the links on this page go to the official sources.

Sheriff sales and foreclosure sales in Maine

Maine mortgage foreclosure is judicial: the lender sues in state court and, after judgment and a 90-day redemption period, the mortgagee itself conducts a public sale (14 M.R.S. §6323), publishing notice once a week for three consecutive weeks in a county newspaper, with the sale held 30 to 45 days after the first publication. There is no redemption after the public sale; redemption or reinstatement after the 90-day period is at the mortgagee's discretion.

A tax sale and a sheriff sale are different animals even when the same office runs both. A tax sale clears unpaid property taxes and in most states wipes out junior liens; a mortgage foreclosure sale pays the lender and may leave tax liens in place. Before bidding at either, pull the title, read the judgment or the tax certificate, and know which liens survive the sale in Maine.

Official sources for Maine

• 36 M.R.S. §943 tax lien mortgage foreclosure
• 36 M.R.S. §943-C sale of foreclosed properties
• 14 M.R.S. §6323 public sale after redemption period

Statute: 36 M.R.S. §§942, 943 and 943-C (municipal tax lien mortgages and sale of foreclosed property); 14 M.R.S. §§6321 through 6325 (judicial foreclosure and public sale).

Questions people ask

Does Maine sell tax liens or tax deeds?

Maine sells the property itself: the buyer gets a deed, and the owner's chance to pay ends at or before the sale. Maine municipalities do not auction tax liens or hold tax sales. The municipal tax collector records a tax lien certificate, which creates a tax lien mortgage in the town's favor; if the taxes, interest and costs are not paid within 18 months of recording, the lien is automatically foreclosed and title passes to the municipality. Under 36 M.R.S. §943-C (added 2024) the town must then list the property with a licensed broker at the highest reasonable price and pay any proceeds above the taxes, interest and costs to the former owner.

How long is the redemption period after a tax sale in Maine?

18 months after the tax lien certificate is recorded (an owner or mortgagee who did not get the required notice may redeem within 3 months of learning of the lien; the former owner has no further statutory redemption but receives excess sale proceeds).

Who runs tax sales in Maine?

Municipality (municipal tax collector/treasurer); the State Tax Assessor for the unorganized territory. Listed with a licensed real estate broker for up to 12 months; only if no broker can be engaged or the property does not sell may the municipality use another method (such as auction) authorized by its legislative body.

When are tax sales held in Maine?

Liens are recorded 8 to 12 months after taxes are committed and foreclose 18 months later; sales occur whenever the municipality lists foreclosed parcels, with 90 days' notice to the former owner.

Are sheriff sales in Maine judicial?

Maine mortgage foreclosure is judicial: the lender sues in state court and, after judgment and a 90-day redemption period, the mortgagee itself conducts a public sale (14 M.R.S. §6323), publishing notice once a week for three consecutive weeks in a county newspaper, with the sale held 30 to 45 days after the first publication. There is no redemption after the public sale; redemption or reinstatement after the 90-day period is at the mortgagee's discretion.

Can anyone bid at a tax sale or sheriff sale in Maine?

Generally yes, with registration through the office or platform that runs the sale, and often a deposit or proof of funds. Payment is usually due the same day or within a few days in certified funds, and the property is sold as is with whatever title questions come with it. Read the county's terms for the sale you are bidding in; they differ from one county to the next in the same state.

Written from the Maine statutes and official county pages, last checked October 27, 2026. Rules change by session and by county; the official sources above control. UX Search is independent, lists no tax sale parcels and never takes a bid.