Maine Revised Statutes Title 36 — Taxation

36 M.R.S. § 707

Exempt property; inventory required

Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:

# 1.

Neat cattle.

# 2.

Property of veterans.
The value of the real property of veterans and their surviving spouses and minor children not taxed;

# 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.

Last amended: PL 1981, c. 706, §10 (AMD). PL 2005, c. 218, §9 (AMD). PL 2025, c. 113, Pt. D, §22 (AMD).

In this chapter (40 sections)