Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 502 (2026)

Property taxable; tax year

✓ current as of May 2026

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All real estate within the State, all personal property of residents of the State and all personal property within the State of persons not residents of the State is subject to taxation on the first day of each April as provided; and the status of all taxpayers and of such taxable property must be fixed as of that date. Upon receipt of a declaration of value under section 4641‑D reflecting a change of ownership in real property, the assessor may change the records of the municipality to reflect the identity of the new owner, if notice of tax liabilities is sent both to the new owner and to the owner of record as of the April 1st when the liability accrued. The taxable year is from April 1st to April 1st. Notwithstanding this section, proration of taxes must be over the period specified in section 558. [PL 1997, c. 216, §1 (AMD).]

SECTION HISTORY

PL 1979, c. 666, §15 (AMD). PL 1985, c. 568 (AMD). PL 1997, c. 216, §1 (AMD).

Notes of Decisions

Cited in 16 cases (2 in the last 5 years), 1977–2021 · leading case: Francis Small Heritage Trust, Inc. v. Town of Limington, 2014 ME 102 (Me. 2014).

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Francis Small Heritage Trust, Inc. v. Town of Limington, 2014 ME 102 (Me. 2014). “36 M.R.S. § 502 (2013); Hebron Acad., Inc.”

Hebron Academy, Inc. v. Town of Hebron, 2013 ME 15 (Me. 2013). “LEGAL ANALYSIS A. Hebron Academy’s exemption status pursuant to 36 M.”

Opinion of the Justices, 850 A.2d 1145 (Me. 2004). “36 M.R.S.A. § 502 (Supp.2003). If Initiated Bill 4 were enacted in early November, there would be approximately five months between its adoption by the voters and its initial impact.”

Town of Sw. Harbor v. Harwood, 2000 ME 213 (Me. 2000). “See 36 M.R.S.A. § 502 (Supp.2000) (“the status of all taxpayers and of such taxable property must be fixed as of [April l]”).”

Edgerly v. Honeywell Info. Sys., Inc., 377 A.2d 104 (Me. 1977). “” 36 M.R.S.A. § 502. The City of Augusta, acting agreeably to this statute it says, assessed taxes on what it claims was the personal property of Honeywell Information Systems, Inc.”

Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of Waterville, 477 A.2d 1131 (Me. 1984). “All real estate within the State is made subject to taxation, 36 M.R.S.A. § 502. Real estate is statutorily defined as including all lands and all buildings affixed to the land, extending to interests and improvements in land, the fee of which is in the State, as well as…”

Connecticut Bank & Trust Co. v. City of Westbrook, 477 A.2d 269 (Me. 1984). “36 M.R.S.A. § 502 (Supp.1983-1984) provides: § 502.”

City of Old Town v. Expera Old Town, LLC, 2021 ME 23 (Me. 2021). · cites it 3× “” Expera Old Town argues that the Board failed to make a specific finding as to whether the 2014 bankruptcy and 2016 liquidation sales of the Mill were arm’s-length transactions, and thereby failed to assign the proper weight to the sales in 11 determining the fair market value…”

Camden & Rockland Water Co. v. Maine Pub. Utils. Comm'n, 432 A.2d 1284 (Me. 1981). “We believe the taxable year, from April 1st to April 1st, as provided by 36 M.R.S.A. § 502 defines the period of municipal services (and county services) for which the Company pays when paying local property taxes regardless of whether the tax rate is based upon a fiscal year…”

Freeport Minerals Co. v. Inhabitants of Bucksport, 437 A.2d 642 (Me. 1981). “A reading of 36 M.R.S.A. § 502, in conjunction with the other provisions of Chapter 105 shows a major import of section 502 to be directed toward the compilation of accurate and comprehensive lists of taxable property, the identity of persons liable, and the creation of a…”

Town of Sanford v. United States, 961 F. Supp. 16 (D. Me. 1997). “See 36 M.R.S.A. § 502. On April 1, 1994, $1,306.”

Guertin v. City of Eastport, 143 F. Supp. 2d 67 (D. Me. 2001). “Plaintiff cannot argue that the five tax years from 1996 to 2001 involve the same issues of fact because much can change over five years, including the actual market value of the land. Similarly, Plaintiff is not necessarily entitled to prospective relief because each new year…”

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