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143 chapters · 917 sections in this title.
36 M.R.S. § 4641 Definitions
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As used in this chapter, unless the context otherwise indicates, the following words shall have the following meanings: [PL 1975, c. 572, §1 (NEW).] 1. Consideration. "Consideration" means the total price or amount paid, or required to be paid, for real property valued in money, …
36 M.R.S. § 4641-A Rate of tax; liability for tax
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1. Deeds. A tax is imposed on each deed by which any real property in this State is transferred. A. (TEXT EFFECTIVE UNTIL 11/01/25) The rate of the tax is $2.20 for each $500 or fractional part of $500 of the value of the property transferred. [PL 2001, c. 559, Pt. I, §3 (NEW); P…
36 M.R.S. § 4641-B Collection
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1. Transfer of real property by deed. The State Tax Assessor shall provide for the collection of the tax on the transfer of real property by deed by each register of deeds. When any deed is offered for recordation, the register of deeds shall ascertain and compute the amount of t…
36 M.R.S. § 4641-C Exemptions
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The following are exempt from the tax imposed by this chapter: [PL 2001, c. 559, Pt. I, §5 (AMD); PL 2001, c. 559, Pt. I, §15 (AFF).] 1. Governmental entities. Deeds to property transferred to or by the United States, the State of Maine or any of their instrumentalities, agencies…