Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 505 (2026)

Taxes; payment; powers of municipalities

✓ current as of May 2026
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At any meeting at which it votes to raise a tax, or at any subsequent meeting prior to the commitment of that tax, a municipality may, with respect to the tax, by vote determine:   [PL 1995, c. 57, §4 (AMD).]
1.  When lists committed.  The date when the lists named in section 709 shall be committed.  
2.  When property taxes due and payable.  The date or dates when property taxes shall become due and payable.  
[PL 1973, c. 708 (AMD).]
3.  When poll tax due and payable. 
[PL 1973, c. 66, §4 (RP).]
4.  When interest collected.  The date or dates from and after which interest must accrue, which must also be the date or dates on which taxes become delinquent. The rate of interest must be specified in the vote and must apply to delinquent taxes committed during the taxable year until those taxes are paid in full. Except as provided in subsection 4‑A, the maximum rate of interest must be established by the Treasurer of State and may not exceed the prime rate as published in the Wall Street Journal on the first business day of the calendar year, rounded up to the next whole percent plus 3 percentage points. The Treasurer of State shall post that rate of interest on the Treasurer of State's publicly accessible website on or before January 20th of each year. The interest must be added to and become part of the taxes.  
[PL 2011, c. 380, Pt. FFF, §1 (AMD).]
4-A.  Alternate calculation of interest.  For any tax year for which the maximum interest rate established by the Treasurer of State under subsection 4 is 2 percentage points or more lower than the maximum rate established by the Treasurer of State for the previous tax year, the municipality may adopt an interest rate that is up to 2 percentage points over the rate established by the Treasurer of State for the tax year under subsection 4.  
[PL 2001, c. 635, §2 (NEW).]
5.  Abatement when taxes paid prior to time.  That all taxpayers who pay their taxes prior to specified times shall be entitled to abatement thereon, which abatement shall not exceed 10%, and shall be specified in the vote. A notification of such vote shall be posted by the treasurer in one or more public places in the municipality within 7 days after the commitment of the taxes.  
SECTION HISTORY
PL 1971, c. 367 (AMD). PL 1973, c. 66, §4 (AMD). PL 1973, c. 708 (AMD). PL 1979, c. 541, §A218 (AMD). PL 1983, c. 480, §A40 (AMD). PL 1995, c. 57, §4 (AMD). PL 2001, c. 635, §§1,2 (AMD). PL 2005, c. 332, §12 (AMD). PL 2011, c. 380, Pt. FFF, §1 (AMD).
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Notes of Decisions
Cited in 3 cases, 1981–1998 · leading case: Camps Newfound/Owatonna Corp. v. Town of Harrison, 1998 ME 20 (Me. 1998).
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Camps Newfound/Owatonna Corp. v. Town of Harrison, 1998 ME 20 (Me. 1998). “Pursuant to 36 M.R.S.A § 505 (1990 & Supp.1997), interest on delinquent tax payments “shall be added to and become part of the taxes.”
Camden & Rockland Water Co. v. Maine Pub. Utils. Comm'n, 432 A.2d 1284 (Me. 1981). “The Commission’s staff originally presented a computation based on payment at the time of commitment (presumably the date established by vote of each town pursuant to 36 M.R.S.A. § 505(1)). The Staff later presented different calculations based on the latest date taxes were…”
Aucella v. Town of Winslow, 564 A.2d 68 (Me. 1989). “We are satisfied, however, that by virtue of 36 M.R.S.A. § 505(4) (1978 & Supp.1988), interest is “added'to and beeome[s] part of the taxes” and is therefore properly included in the tax lien provided for in 36 M.”
— Me. Rev. Stat. tit. 36, § 505(1) — 1 case
Camden & Rockland Water Co. v. Maine Pub. Utils. Comm'n, 432 A.2d 1284 (Me. 1981). “The Commission’s staff originally presented a computation based on payment at the time of commitment (presumably the date established by vote of each town pursuant to 36 M.R.S.A. § 505(1)). The Staff later presented different calculations based on the latest date taxes were…”
— Me. Rev. Stat. tit. 36, § 505(4) — 1 case
Aucella v. Town of Winslow, 564 A.2d 68 (Me. 1989). “We are satisfied, however, that by virtue of 36 M.R.S.A. § 505(4) (1978 & Supp.1988), interest is “added'to and beeome[s] part of the taxes” and is therefore properly included in the tax lien provided for in 36 M.”
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