Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 506-A (2026)

Overpayment of taxes

✓ current as of May 2026

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Except as provided in section 506, a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the interest rate established by the municipality for delinquent taxes nor may it be less than that rate reduced by 4 percentage points. If a municipality fails to establish a rate of interest for overpayments of taxes, it shall pay interest at the rate it has established for delinquent taxes. [PL 2019, c. 379, Pt. A, §3 (AMD).]

SECTION HISTORY

PL 1985, c. 333, §§2,3 (NEW). PL 1995, c. 57, §5 (AMD). PL 2009, c. 434, §14 (AMD). PL 2019, c. 379, Pt. A, §3 (AMD).

Notes of Decisions

Cited in 5 cases, 1996–2019 · leading case: Weekley v. Town of Scarborough, 676 A.2d 932 (Me. 1996).

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Weekley v. Town of Scarborough, 676 A.2d 932 (Me. 1996). · cites it 4× “Following further hearings, the court issued its order granting the relief requested by the Weekleys, establishing each parcel's assessment value at its original sales price of $235,000 and $250,000 and directing the Town to reimburse the Weekleys pursuant to 36 M.”

Camps Newfound/Owatonna Corp. v. Town of Harrison, 1998 ME 20 (Me. 1998). · cites it 2× “” By contrast, 36 M.R.S.A. § 506-A (1990 & Supp.1997) states, “a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment.”

Kenyon C. Bolton III v. Town of Scarborough, 2019 ME 172 (Me. 2019). “9 This amount is more than enough to make the Taxpayers 9In its first decision, the Board granted the Taxpayers interest on the abatements at a rate of seven percent from the date of overpayment pursuant to 36 M.R.S. § 506-A (2018), based upon the Town’s contention that that was…”

Kenyon C. Bolton III v. Town of Scarborough, 2019 ME 172 (Me. 2019). “9 This amount is more than enough to make the Taxpayers 9 In its first decision, the Board granted the Taxpayers interest on the abatements at a rate of seven percent from the date of overpayment pursuant to 36 M.R.S. § 506-A (2018), based upon the Town’s contention that that…”

Petrin v. Town of Scarborough (Me. Super. Ct 2019). “See 36 M.R.S. §506-A. They say interest should be calculated from the date on which any Taxpayer paid more than was due at that time.”

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