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

Me. Rev. Stat. tit. 36, § 601 (2026)

Personal property; defined

✓ current as of May 2026
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Personal property for the purposes of taxation includes all tangible goods and chattels wheresoever they are and all vessels, at home or abroad.  
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Notes of Decisions
Cited in 3 cases, 2004–2016 · leading case: Chadwick-BaRoss, Inc. v. City of Westbrook, 2016 ME 62 (Me. 2016).
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Chadwick-BaRoss, Inc. v. City of Westbrook, 2016 ME 62 (Me. 2016). “shall be taxed to the owner in the place where he resides.” 36 M.R.S. § 602 (2015). “Personal property for the purposes of taxation includes all tangible-goods and chattels wheresoever they are 'and all vessels, at home or abroad.”
UAH-Hydro Kennebec, L.P. v. Town of Winslow, 921 A.2d 146 (Me. 2007). “” 36 M.R.S. § 601 (2006). In addition, UAH asserts that even if we accept the Town’s position that it may consider the value of the PPA so long as the PPA is an intangible asset that is “inextricably intertwined” with the plant, a tangible asset, the PPA could be terminated or…”
Hustus v. Town of Medway, 845 A.2d 563 (Me. 2004). “other things affixed to the same”); 36 M.R.S.A. § 601 (1990) (defining “[personal property for purposes of taxation [as] including] all tangible goods and chattels wheresoever they are and all, vessels, at home or abroad”).”
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