# 36 M.R.S. § 506-A: 36 §506-A. Overpayment of taxes

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506-A

## Section

- **Citation:** 36 M.R.S. § 506-A
- **Heading:** 36 §506-A. Overpayment of taxes
- **Jurisdiction:** Maine
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** ME Code / Title 36 / Part 2 / Chapter 105 / Section 506-A

## Text

Except as provided in section 506 , a taxpayer who pays an amount in excess of that finally assessed must be repaid the amount of the overpayment plus interest from the date of overpayment at a rate to be established by the municipality. The rate of interest may not exceed the interest rate established by the municipality for delinquent taxes nor may it be less than that rate reduced by 4 percentage points. If a municipality fails to establish a rate of interest for overpayments of taxes, it shall pay interest at the rate it has established for delinquent taxes. [PL 2019, c. 379, Pt. A, §3 (AMD).]

## Nearby sections

- [36 M.R.S. § 501 36 §501. Definitions](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S501.md)
- [36 M.R.S. § 502 36 §502. Property taxable; tax year](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S502.md)
- [36 M.R.S. § 503 36 §503. Town taxes; legality](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S503.md)
- [36 M.R.S. § 504 36 §504. Illegal assessment; recovery of tax](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S504.md)
- [36 M.R.S. § 505 36 §505. Taxes; payment; powers of municipalities](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S505.md)
- [36 M.R.S. § 506 36 §506. Prepayment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506.md)
- [36 M.R.S. § 506-A 36 §506-A. Overpayment of taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506-A.md)
- [36 M.R.S. § 507 36 §507. Taxpayer information](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S507.md)
- [36 M.R.S. § 508 36 §508. Service charges](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S508.md)
- [36 M.R.S. § 551 36 §551. Real estate; defined](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S551.md)
- [36 M.R.S. § 552 36 §552. -- tax lien](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S552.md)
- [36 M.R.S. § 553 36 §553. -- where taxed](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S553.md)
- [36 M.R.S. § 554 36 §554. Mortgaged real estate; taxes; payment](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S554.md)
- [36 M.R.S. § 555 36 §555. Tenants in common and joint tenants](https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S555.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S506-A. Check the current official text before relying on it. Not legal advice.