Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 651 (2026)

Public property

✓ current as of May 2026

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The following public property is exempt from taxation:

1. Public property.

A. The property of the United States so far as the taxation of such property is prohibited under the Constitution and laws of the United States; [RR 2013, c. 1, §51 (COR).]

B. The property of the State of Maine; [RR 2013, c. 1, §51 (COR).]

B-1. Real estate owned by the Water Resources Board of the State of New Hampshire and used for the preservation of recreational facilities in this State; [RR 2013, c. 1, §51 (COR).]

C. All property which by the Articles of Separation is exempt from taxation; [RR 2013, c. 1, §51 (COR).]

D. The property of any public municipal corporation of this State appropriated to public uses, if located within the corporate limits and confines of such public municipal corporation; [RR 2013, c. 1, §51 (COR).]

E. The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of the limits of such public municipal corporation; [RR 2013, c. 1, §51 (COR).]

F. All airports and landing fields and the structures erected thereon or contained therein of public municipal corporations whether located within or without the limits of such public municipal corporations. Any structures or land contained within such airport not used for airport or aeronautical purposes shall not be entitled to this exemption. Any public municipal corporation which is required to pay taxes to another such corporation under this paragraph with respect to any airport or landing field shall be reimbursed by the county wherein the airport is situated; and [RR 2013, c. 1, §51 (COR).]

G. The pipes, fixtures, conduits, buildings, pumping stations and other facilities of a public municipal corporation used for sewage disposal, if located outside the limits of such public municipal corporation. [PL 1967, c. 115 (NEW).]

[RR 2013, c. 1, §51 (COR).]

SECTION HISTORY

PL 1965, c. 125 (AMD). PL 1967, c. 115 (AMD). PL 1981, c. 492, §D6 (AMD). PL 1981, c. 595, §4 (AMD). RR 2013, c. 1, §51 (COR).

Notes of Decisions

Cited in 9 cases, 1976–2013 · leading case: Passamaquoddy Water Dist. v. City of Eastport, 1998 ME 94 (Me. 1998).

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Passamaquoddy Water Dist. v. City of Eastport, 1998 ME 94 (Me. 1998). · cites it 5× “1976) (suggesting that municipal plaintiffs would have standing to challenge imposition of taxes “upon property owned by the municipalities and not devoted to public uses, thus to be outside the exemption from taxation established by 36 M.R.S.A. § 651”). IV. [¶ 10] We reject,…”

Town of Embden v. Madison Water Dist., 713 A.2d 328 (Me. 1998). · cites it 4× “36 M.R.S.A. § 651 (1990) provides in pertinent part: The following public property is exempt from taxation: E.”

Eagle Rental, Inc. v. City of Waterville, 632 A.2d 130 (Me. 1993). · cites it 2× “") (emphasis added); 36 M.R.S.A. § 651(1)(E) (exempting "pipes, fixtures, hydrants.”

Edgerly v. Honeywell Info. Sys., Inc., 377 A.2d 104 (Me. 1977). “, April 1, 1973, and at all times subsequent thereto, the computer equipment sought to be taxed by the City of Augusta to Honeywell was exempt from taxation as “property of the State of Maine.”

Town of Madison v. Town of Norridgewock, 544 A.2d 317 (Me. 1988). · cites it 2× “§ 844(1) (Supp.1987). After a testimonial hearing, the County Commissioners upheld Norridgewock’s denial of the abatement, holding that the facility was not tax exempt under 36 M.”

Town of East Millinocket v. Town of Medway, 486 A.2d 739 (Me. 1985). · cites it 4× “1984-1985), for abatement of both the 1980 and 1981 taxes on the grounds that its property was exempt from taxation under both 36 M.R.S.A. § 651(1)© and 30 M.R.S.A. § 4262.”

Town of Acton v. McGary, 356 A.2d 700 (Me. 1976). “No claim has here been asserted by the plaintiff municipalities that this litigation involves any monies paid as taxes by said municipalities upon property owned by the municipalities and not devoted to public uses, thus to be outside the exemption from taxation established by…”

Portland Water Dist. v. Town of Standish, 740 A.2d 564 (Me. 1999). · cites it 4× “The statute exempts: "The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of such public municipal…”

Francis Small Heritage Trust, Inc. v. The Town of Limington (Me. Super. Ct 2013). “Pursuant to 36 M.R.S. §651(1)(B) the property of the State of Maine is exempt from local property taxation.”

— Me. Rev. Stat. tit. 36, § 651(1) — 1 case

Town of East Millinocket v. Town of Medway, 486 A.2d 739 (Me. 1985). “1984-1985), for abatement of both the 1980 and 1981 taxes on the grounds that its property was exempt from taxation under both 36 M.R.S.A. § 651(1)© and 30 M.R.S.A. § 4262.”

— Me. Rev. Stat. tit. 36, § 651(1)(B) — 1 case

Francis Small Heritage Trust, Inc. v. The Town of Limington (Me. Super. Ct 2013). “Pursuant to 36 M.R.S. §651(1)(B) the property of the State of Maine is exempt from local property taxation.”

— Me. Rev. Stat. tit. 36, § 651(1)(D) — 2 cases

Passamaquoddy Water Dist. v. City of Eastport, 1998 ME 94 (Me. 1998). “1976) (suggesting that municipal plaintiffs would have standing to challenge imposition of taxes “upon property owned by the municipalities and not devoted to public uses, thus to be outside the exemption from taxation established by 36 M.R.S.A. § 651”). IV. [¶ 10] We reject,…”

Portland Water Dist. v. Town of Standish, 740 A.2d 564 (Me. 1999). “The statute exempts: "The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of such public municipal…”

— Me. Rev. Stat. tit. 36, § 651(1)(E) — 6 cases

Passamaquoddy Water Dist. v. City of Eastport, 1998 ME 94 (Me. 1998). “1976) (suggesting that municipal plaintiffs would have standing to challenge imposition of taxes “upon property owned by the municipalities and not devoted to public uses, thus to be outside the exemption from taxation established by 36 M.R.S.A. § 651”). IV. [¶ 10] We reject,…”

Eagle Rental, Inc. v. City of Waterville, 632 A.2d 130 (Me. 1993). “") (emphasis added); 36 M.R.S.A. § 651(1)(E) (exempting "pipes, fixtures, hydrants.”

Town of Embden v. Madison Water Dist., 713 A.2d 328 (Me. 1998). “36 M.R.S.A. § 651 (1990) provides in pertinent part: The following public property is exempt from taxation: E.”

Town of Madison v. Town of Norridgewock, 544 A.2d 317 (Me. 1988). “§ 844(1) (Supp.1987). After a testimonial hearing, the County Commissioners upheld Norridgewock’s denial of the abatement, holding that the facility was not tax exempt under 36 M.”

Town of East Millinocket v. Town of Medway, 486 A.2d 739 (Me. 1985). “1984-1985), for abatement of both the 1980 and 1981 taxes on the grounds that its property was exempt from taxation under both 36 M.R.S.A. § 651(1)© and 30 M.R.S.A. § 4262.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.