Time Line Based on Calendar Year 2015
January: Lien warning notices are mailed out for delinquent 2014 real estate tax accounts.
February: Final notices of foreclosure are mailed out for delinquent 2013 real estate tax accounts.
March: Liens are recorded prior to March 15 for delinquent 2014 real estate tax accounts. Liens for unpaid 2013 taxes mature March 30 and the state takes title to property.
April: April 1, State of Maine assessment date. Property is assessed and taxed based on its ownership and status on this date. Inventory forms/status reports are mailed as authorized by 36 M.R.S. § 706.
May: 2015 inventory forms/status reports are processed.
June: Real estate accounts are prepared for commitment.
July - September: 90 days after Legislature adjournment, tax acquired property can be redeemed by the prior owner. For 2014, this date is August 1.
August: 2015 tax bills for real estate and personal property are mailed. Payment is due upon receipt.
September: Inventory forms/status reports are mailed to Canadian owners of personal property used in the unorganized territory.
October: After October 1st, interest on 2015 real estate and personal property taxes begin to accrue at 7% annually.
November: Bills for taxes on personal property used in the unorganized territory and owned by Canadian residents are mailed.
December: The list of property that the state has acquired through delinquent 2012 tax liens and available for public bids is released.