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Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 551 (2026)

Real estate; defined

✓ current as of May 2026

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Real estate, for the purposes of taxation under this Part, includes all lands in the State and all buildings, mobile homes, camper trailers and other things that are affixed to land, together with any appurtenant water power, shore privileges and rights, forests and mineral deposits; interests and improvements in land, the fee of which is in the State; interests by contract or otherwise in real estate exempt from taxation; and lines of electric light and power companies. Buildings, mobile homes, camper trailers and other things that are affixed to leased land or land not owned by the owner of the buildings must be taxed as real estate in the place where that land is located. Mobile homes, except stock in trade, are considered real estate for purposes of taxation under this Part. [PL 2007, c. 627, §13 (AMD).]

SECTION HISTORY

PL 1967, c. 271, §1 (AMD). PL 1971, c. 235, §1 (AMD). PL 1975, c. 252, §14 (AMD). PL 2007, c. 627, §13 (AMD).

Notes of Decisions

Cited in 6 cases, 1967–2006 · leading case: Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of Waterville, 477 A.2d 1131 (Me. 1984).

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Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of Waterville, 477 A.2d 1131 (Me. 1984). · cites it 4× “2 See also 36 M.R.S.A. § 551. 3 On October 17, 1981, each plaintiff-fraternity applied to the Waterville City Council for abatement of the tax assessed against it pursuant to 36 M.”

Hartford Nat'l Bank & Trust Co. v. Harvey, 420 A.2d 230 (Me. 1980). “36 M.R.S.A. § 551 (1978): “Real estate, for the purposes of taxation, shall include all lands in the State and all buildings, mobile homes and other things affixed to the same, such as, but not limited to, camp trailers, together with the water power, shore privileges and…”

Bangor-Hydro Elec. Co. v. Johnson, 226 A.2d 371 (Me. 1967). “1954 (now-36 M.R.S.A. § 551) which provides that: “Real estate, for the purposes of taxation, shall include * * * lines of electric light and power companies.”

Town of Waltham v. PPL Maine, LLC, 901 A.2d 816 (Me. 2006). “36 M.R.S. § 551 (2005). The statute also provides that land “with the water power .”

Inhabitants of Farmington v. Hardy's Trailer Sales, Inc., 410 A.2d 221 (Me. 1980). “Effective September 23, 1971 (after the date of the assessment here at issue), “house trailers” were deleted from subsection 2(G); concomitantly, 36 M.R.S.A. § 551, which defines real estate for the purpose of real property taxes, was amended to provide that “[h]ouse trailers,…”

Hydro Kennebec, L.P. v. Town of Winslow (Me. Super. Ct 2005). “4th1066 (June 2002). The petitioner argues that the California constitution and statutes are not the same as those in Maine.”

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