Time Line Based on Calendar Year 2014

January: Lien warning notices are mailed out for delinquent 2013 real estate tax accounts.

February: Final notices of foreclosure are mailed out for delinquent 2012 real estate tax accounts.

March: Liens are recorded prior to March 15 for delinquent 2013 real estate tax accounts.  Liens for unpaid 2012 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: 2014 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: 2014 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 2014 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 2011 tax liens and available for public bids is released.