Maine Code § 36-707

Exempt property; inventory required
Open in Lexace · Ask the AI about this section
Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:
1. Neat cattle.
[PL 1981, c. 706, §10 (RP).]
2. Property of veterans. The value of the real property of veterans and their surviving spouses
and minor children not taxed;
[PL 2025, c. 113, Pt. D, §22 (AMD).]
3. Houses of religious worship. The value of the real estate of all houses of religious worship and
parsonages not taxed;
4. Property of benevolent and charitable institutions. The value of all real property of
benevolent and charitable institutions not taxed;
5. Property of literary institutions. The value of all real property of literary and scientific
institutions not taxed;
6. Property of governmental units. The value of the real property of the United States, the State
of Maine and any public municipal corporation;
7. Other property. The value of all other real property not taxed.

‹ Prev All Maine sections Next ›


Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.