Aroostook County

Sale typeWhat you actually buy. A lien sale gives you a claim on the property and the owner keeps it for now; a deed sale transfers the property itself. A redeemable deed transfers ownership but still gives the former owner time to pay you back. See the full glossary for more terms.

tax lien mortgage (municipal foreclosure)

36 M.R.S. § 943

Interest / penaltyWhat you earn when the owner redeems. Interest is a rate paid over time; a penalty is usually a one-time percentage of the tax or redemption amount. A rate that is bid down during the auction is still interest. See the full glossary for more terms.

set by municipal vote; capped by Treasurer of State (prime + 3 points)

36 M.R.S. § 505(4)

RedemptionHow long the former owner has to repay the debt and keep the property after the sale. Your money stays tied up until this window closes, so a long period can mean a multi-year wait on a lien. See the full glossary for more terms.

18 months

36 M.R.S. § 943

Bid methodHow the winner is chosen: bidding the interest rate down, bidding a premium above the amount owed, a random or rotating draw, or simply buying at the minimum bid. See the full glossary for more terms.

n/a - municipal tax lien mortgage held by the municipality; no competitive investor auction

36 M.R.S. § 943

Sale timingWhen sales are typically held. Many counties publish sale lists only a few weeks ahead, and some sell continuously or on their own schedule. See the full glossary for more terms.

varies by municipality

36 M.R.S. § 942

Auction platforms

No platform listing found yet.

Parcels in this county

No parcels listed yet.

1. 1.Maine does not auction tax liens to bidders: after giving the taxpayer 30 days' notice, the tax collector records a tax lien certificate in the registry of deeds (36 M.R.S. 942)
2. 2.The recorded tax lien certificate creates a tax lien mortgage in favor of the municipality; the owner has 18 months from recording to redeem (36 M.R.S. 943)
3. 3.If the tax lien mortgage is not paid within 18 months, it is deemed foreclosed and the municipality owns the property (36 M.R.S. 943)
4. 4.A bidder therefore buys only after foreclosure, when the municipality decides to sell the tax-acquired property to someone other than the former owner (36 M.R.S. 943-C)
5. 5.When selling, the municipal officers must list the property at the highest reasonable price with a licensed real estate broker or agent who holds no municipal office and is not employed by the municipality (36 M.R.S. 943-C(3)(A))
6. 6.The property is conveyed by quitclaim deed to the successful buyer at the highest price achievable within 12 months after listing (36 M.R.S. 943-C(3)(B))
7. 7.The municipality pays the former owner any sale proceeds exceeding taxes, post-foreclosure taxes, interest, fees, expenses, lien and foreclosure costs, and unpaid utility charges (36 M.R.S. 943-C(3)(C))
8. 8.If after 3 attempts no broker can be retained or the property does not sell within 12 months, the municipal officers may sell in any manner authorized by the municipality's legislative body, still paying excess proceeds to the former owner (36 M.R.S. 943-C(4-A))

RegistrationSigning up as a bidder before the sale. Counties set the deadlines and paperwork, which may include an application, identification, and a no-delinquent-taxes statement. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

DepositMoney you must post before or at the sale, often a flat amount or a percentage of your bid. It is usually applied to the purchase price if you win and is often non-refundable if you fail to pay. See the full glossary for more terms.

Required: UnknownUnknown

Not verified from a source yet.

FormsPaperwork a county may collect before you can bid, such as a bidder ID card or a W-9 for tax reporting. See the full glossary for more terms.

Bidder ID card: UnknownW-9: Unknown

EligibilityRules about who may bid. Some counties restrict non-residents or bar anyone who owes delinquent taxes from participating. See the full glossary for more terms.

Residency required: UnknownNo delinquent taxes: Unknown

Maine is not a bidder-auction state. A delinquent property tax is enforced by recording a tax lien certificate, which becomes a tax lien mortgage; if it is not redeemed within 18 months the mortgage is deemed foreclosed and the municipality takes ownership (36 M.R.S. 942, 943). The municipality then disposes of the tax-acquired property by listing it with a licensed real estate broker or agent and conveying by quitclaim deed to the successful buyer (36 M.R.S. 943-C). Because the statutory process is a brokered listing rather than a public bidding/auction, the state statute does not establish bidder registration, a deposit, bidder identification or W-9 forms, residency or delinquent-tax eligibility screens, accepted payment methods, or an online/in-person sale format; those fields are therefore left unknown. County-level sales may add their own procedures, but those are not set by state statute.