Selling land with back taxes in Maine

How Maine handles unpaid property taxes

Maine enforces unpaid taxes against the land itself, not just a lien on it. Once your redemption rights end, ownership passes, and in some states that happens before any auction. The rule below says when, so plan to sell before then.

The redemption rule in Maine: The owner can redeem until 18 months after the municipality files its tax lien certificate in the registry of deeds. If the taxes, interest and costs are still unpaid then, the lien forecloses automatically and the municipality owns the land. Notice goes out 30 to 45 days before that date, and an owner not notified on time can redeem until 30 days after notice. If the municipality sells the land to someone other than the former owner, it must list it with a real estate broker. The former owner gets the sale proceeds above the taxes, interest, costs and the municipality's expenses.

Law: 36 M.R.S. 942, 943 and 943-C. Rules change, so confirm with the county tax collector.

What to do before the tax sale

• Call the county tax office and get the exact amount owed and the next sale date.
• Decide whether you want to keep the land. If not, selling before the sale stops the interest and penalties from growing.
• Gather the parcel number and any tax bills. A buyer and the title company need them to order a payoff.

Maine land at a glance

• Average farm real estate value: $3,400 per acre (2026, USDA).
• Average property tax on farmland: about $30.07 per acre per year (2022 Census of Agriculture).
• Transfer tax: $2.20 for each $500 or fractional part of value (0.44%). Value above $1,000,000 carries an extra $3.80 per $500 (Public Law 2025, c. 388).
• Seller disclosure: Maine requires a seller of vacant land to give the buyer a written disclosure of how the land is accessed and its flood risk. The flood risk statement is due before the buyer makes an offer, or the buyer can cancel within 72 hours of receiving it. The longer residential disclosure form applies only to properties with one to four dwelling units. Court-ordered sales, transfers by will or inheritance, and transfers between co-owners are exempt.

These are statewide averages, not an appraisal. See selling land in Maine for county values, or try the land value estimator.

How a cash sale handles this

Liberty Acres is a family-owned cash land buyer. We buy land anywhere in the US, in any condition, including land with back taxes, inherited land and land with no road access. We pay back taxes and all closing costs, use no agents and charge no commissions, and close through a title company, escrow company or real estate attorney who pays you by wire or check.

Common questions