Right to pay off a tax lien within 18 months
Me. Rev. Stat. tit. 36, § 943
In plain words
In Maine, unpaid property taxes become a tax lien mortgage recorded at the registry of deeds. You have 18 months after the tax lien certificate is recorded to pay the taxes, interest and costs. If you do not, the lien is treated as foreclosed and your right to redeem ends, so watch for the town’s notices before the deadline.
Who is protected
Owners of Maine property with a recorded tax lien.
When it applies
- Only in Maine.
- Only if you are behind on property taxes.
What you can do
Get property-tax help
Call the town treasurer for a payoff and ask about a payment plan.
Deadline: Within 18 months after the tax lien certificate is recorded
Open the toolPut the deadline on your calendar
Find the recording date on the lien notice and mark the 18-month date.
Deadline: 18 months after the lien certificate is recorded
Open the tool
Honest limits
- Once the right of redemption expires, the town owns the property.
- This is general education, not legal advice. Laws change and details depend on your papers and your court; check the current law or ask a lawyer or legal aid.
The law
- State lawTax lien foreclosure after 18 months
Me. Rev. Stat. tit. 36, § 943
What it says: If not paid within 18 months after the lien certificate is recorded, the lien is deemed foreclosed.
Read the official texthttps://legislature.maine.gov/statutes/36/title36sec943.html
Court cases
- Homeowner wonSame topicTyler v. Hennepin County
Tyler v. Hennepin County, 598 U.S. 631 (2023)
a government that sells a home for unpaid taxes and keeps the value beyond the tax debt takes property without just compensation
- Homeowner wonSame topicHall v. Meisner
Hall v. Meisner, 51 F.4th 185 (6th Cir. 2022)
a homeowner's equity in property taken for a smaller tax debt is protected property, and taking it without compensation states a federal takings claim
- Homeowner wonSame topicJones v. Flowers
Jones v. Flowers, 547 U.S. 220 (2006)
when mailed notice of a tax sale is returned undelivered, the government must take additional reasonable steps to notify the owner before selling the property
- Homeowner wonSame topicMennonite Board of Missions v. Adams
Mennonite Bd. of Missions v. Adams, 462 U.S. 791 (1983)
a person with a recorded interest in property is entitled to notice by mail or equally reliable means before a tax sale, and publication or posting alone is not enough
- Homeowner lostSame topicPung v. Isabella County
Pung v. Isabella County, No. 25-95, slip op. (U.S. June 23, 2026)
after a fairly conducted tax sale, the government owes the former owner the surplus from the sale price, not the property's fair market value
Related rights
Right to excess sale proceeds when a town sells a tax-acquired home
Me. Rev. Stat. tit. 36, § 943-C
After Tyler v. Hennepin County, Maine changed its law. When a town sells tax-acquired property, it must use a set sale process and pay the former owner the excess sale proceeds above the taxes and costs, after sending written notice by first-class and certified mail.
Read this rightThe right to real notice before the government takes or sells your home
U.S. Const. amend. XIV, § 1Due Process Clause
Before a state or county sells your property — for example at a tax sale, or through a court foreclosure — the Constitution requires notice that is reasonably likely to actually reach you. If the government knows your address, publishing a notice in the newspaper is not enough. If a mailed notice comes back unclaimed, the government must take extra reasonable steps to reach you, if it practicably can.
Read this rightThe government cannot keep your home equity beyond the tax debt
U.S. Const. amend. VTakings Clause
If your home is taken or sold to pay property taxes, the government may collect what you owe, but it may not keep the extra value. Keeping the surplus is a "taking" of your property without just compensation, which the Fifth Amendment forbids (Tyler v. Hennepin County, 2023). You may be able to claim the surplus, but you usually must follow your state's claim process and deadlines.
Read this rightFair handling of your escrow account
12 C.F.R. § 1024.17(c)(1)
If your servicer collects money for taxes and insurance (escrow), it must pay those bills on time as long as you are not more than 30 days behind. It must review the account every year and send you a statement. It cannot keep more than a small cushion (one-sixth of a year's payments), and it must refund a surplus of $50 or more within 30 days of the review. When you pay off the loan, it must return what is left within 20 business days.
Read this right