Automatic Tax Lien Foreclosure Statute: 36 M.R.S. § 942 Tax Acquired Property Town Direct Sale Available

Maine Tax Sale Auctions & OTC Lands

Maine municipalities record automatic tax liens. If unredeemed in 18 months, title vests automatically in the town, which sells tax-acquired property via bids or OTC. Explore all 16 counties below for auction schedules, online bidding portals, and over-the-counter purchases.

State Legal Rules
Statutory Return: Municipal Statutory Rate (~7% - 9%)
Redemption: 18 Months Automatic Mortgage Foreclosure
Primary Platform: Town Sealed Bid Auction

All 16 Counties in Maine

Click any county for direct platform links, required deposit amounts, and lands available lists.

Cumberland County Pop: 310.230
Platform: Town Sealed Bid Auction
Official: Cumberland County Municipal Tax Collector
OTC Catalog View Details
York County Pop: 218.586
Platform: Town Sealed Bid Auction
Official: York County Municipal Tax Collector
OTC Catalog View Details
Penobscot County Pop: 155.312
Platform: Town Sealed Bid Auction
Official: Penobscot County Municipal Tax Collector
OTC Catalog View Details
Kennebec County Pop: 127.259
Platform: Town Sealed Bid Auction
Official: Kennebec County Municipal Tax Collector
OTC Catalog View Details
Androscoggin County Pop: 113.765
Platform: Town Sealed Bid Auction
Official: Androscoggin County Municipal Tax Collector
OTC Catalog View Details
Aroostook County Pop: 67.351
Platform: Town Sealed Bid Auction
Official: Aroostook County Municipal Tax Collector
OTC Catalog View Details
Oxford County Pop: 59.905
Platform: Town Sealed Bid Auction
Official: Oxford County Municipal Tax Collector
OTC Catalog View Details
Hancock County Pop: 56.526
Platform: Town Sealed Bid Auction
Official: Hancock County Municipal Tax Collector
OTC Catalog View Details
Somerset County Pop: 51.302
Platform: Town Sealed Bid Auction
Official: Somerset County Municipal Tax Collector
OTC Catalog View Details
Knox County Pop: 40.977
Platform: Town Sealed Bid Auction
Official: Knox County Municipal Tax Collector
OTC Catalog View Details
Waldo County Pop: 40.620
Platform: Town Sealed Bid Auction
Official: Waldo County Municipal Tax Collector
OTC Catalog View Details
Sagadahoc County Pop: 37.513
Platform: Town Sealed Bid Auction
Official: Sagadahoc County Municipal Tax Collector
OTC Catalog View Details
Lincoln County Pop: 36.507
Platform: Town Sealed Bid Auction
Official: Lincoln County Municipal Tax Collector
OTC Catalog View Details
Washington County Pop: 31.555
Platform: Town Sealed Bid Auction
Official: Washington County Municipal Tax Collector
OTC Catalog View Details
Franklin County Pop: 30.828
Platform: Town Sealed Bid Auction
Official: Franklin County Municipal Tax Collector
OTC Catalog View Details
Piscataquis County Pop: 17.486
Platform: Town Sealed Bid Auction
Official: Piscataquis County Municipal Tax Collector
OTC Catalog View Details

How Tax Sales Operate in Maine

Under 36 M.R.S. § 942, delinquent property taxes follow a precise statutory timeline. Understanding the difference between bidding on Automatic Tax Lien Foreclosure and purchasing over-the-counter is essential for investors.

Bidding & Auction Process

Auctions are conducted online via Town Sealed Bid Auction or in person by the Municipal Tax Collector. Winning bidders are required to tender payment via wire transfer, certified check, or ACH within statutory deadlines.

Over-The-Counter Lands (Tax Acquired Property Town Direct Sale)

In Maine, unsold properties or tax lien certificates become available as Tax Acquired Property Town Direct Sale. Buyers can purchase these parcels directly over-the-counter without attending an open outcry auction.

Investor Auction Liquidity

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