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

Me. Rev. Stat. tit. 36, § 553 (2026)

-- where taxed

✓ current as of May 2026
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All real estate shall be taxed in the place where it is to the owner or person in possession, whether resident or nonresident.  
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Notes of Decisions
Cited in 6 cases (1 in the last 5 years), 1976–2023 · leading case: Wilhelmine' Dennis Oakes v. Town of Richmond, 2023 ME 65 (Me. 2023).
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Wilhelmine' Dennis Oakes v. Town of Richmond, 2023 ME 65 (Me. 2023). · cites it 2× “Even if Oakes is not the true owner of Parcel A, whether she is a “person in possession” under 36 M.R.S. § 553 (2023) remains an issue for resolution in the trial court.”
Howard D. Johnson Co. v. King, 351 A.2d 524 (Me. 1976). · cites it 4× “” In the present context, therefore, we take the Tax Assessor’s description of Howard Johnson as “tenant in possession” to signify that (1) Howard Johnson was in possession of real estate owned in fee simple by the Authority; (2) by virtue of 36 M.R.S.A. § 553, 4 Howard Johnson,…”
Town of Waltham v. PPL Maine, LLC, 901 A.2d 816 (Me. 2006). · cites it 2× “The Town contends that PPL is a “person in possession” of the submerged land located in the Town beneath Graham Lake and is liable to the Town for property taxes pursuant to 36 M.R.S. § 553 (2005). The Superior Court did not agree with the Town, and we agree with the Superior…”
Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of Waterville, 477 A.2d 1131 (Me. 1984). “See also 36 M.R.S.A. § 553. Where, as in this case, different parties may have distinct property rights in real estate, such as one having rights in the land and the others in the buildings on the land, and some are entitled to tax exemption while the others are not, it is the…”
Mason v. Town of Readfield, 715 A.2d 179 (Me. 1998). “Since a municipality may assess property taxes against either the owner or the person in possession, see 36 M.R.S.A. § 553 (1990) (“All real estate shall be taxed in the place where it is to the owner or person in possession, whether resident or nonresident.”
Seaborne v. Look, 464 A.2d 221 (Me. 1983). “In fact, 36 M.R.S.A. § 553 (1978) provides that real estate taxes may be assessed either to the owner or to a nonowner who is in possession.”
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