Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 555 (2026)

Tenants in common and joint tenants

✓ current as of May 2026

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A tenant in common or a joint tenant may be considered sole owner for the purposes of taxation, unless the tenant notifies the assessor on or before April 1st in the year in which a separate assessment is first requested what the tenant's interest is and provides an accurate description of the tenant's interest in the property on a form provided by the State Tax Assessor. [PL 2019, c. 401, Pt. A, §7 (AMD); PL 2019, c. 401, Pt. A, §19 (AFF).]

SECTION HISTORY

PL 2019, c. 401, Pt. A, §7 (AMD). PL 2019, c. 401, Pt. A, §19 (AFF).

Notes of Decisions

Cited in 3 cases, 1978–1999 · leading case: Blaney v. Inhabitants of Town of Shapleigh, 455 A.2d 1381 (Me. 1983).

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Blaney v. Inhabitants of Town of Shapleigh, 455 A.2d 1381 (Me. 1983). · cites it 2× “6 The force of these concessions makes it clear that there is, in fact, no genuine issue of material fact as to whether Evelyn was a record owner of title to the property in question; she clearly was a record holder of such title.”

Town of Pownal v. Anderson, 728 A.2d 1254 (Me. 1999). · cites it 2× “A § 555, which provides: A tenant in common or a joint tenant may be considered sole owner for the purposes of taxation, unless he notifies the assessors what his interest is. 36 M.R.S.A. § 555 (1990). The Town contends that it was permitted by section 555 to consider only one…”

Harrington v. Inhabitants of the Town of Garland, 381 A.2d 639 (Me. 1978). “On the issues regarding the effect of the judgment as against Marjorie, there is nothing to guide this court regarding whether Marjorie ever informed the tax collector of her status so as to bring into play 36 M.R.S.A. § 555. Since the justice below was not accorded the…”

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