# 36 M.R.S. § 507: 36 §507. Taxpayer information

> Maine · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S507

## Section

- **Citation:** 36 M.R.S. § 507
- **Heading:** 36 §507. Taxpayer information
- **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 507

## Text

A municipality that issues a property tax bill to a taxpayer must issue the following information. [PL 2007, c. 432, §1 (RPR); PL 2007, c. 432, §2 (AFF).]

1. Reductions to tax. The property tax bill must contain a statement or calculation that demonstrates the amount or percentage by which the taxpayer's tax has been reduced by the distribution of state-municipal revenue sharing, state reimbursement for the Maine resident homestead property tax exemption and state aid for education. The State Tax Assessor shall annually provide each municipality with the amount of state-municipal revenue sharing and state aid for education subject to identification under this section. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]

2. Distribution to education and government. The property tax bill must indicate the percentage of property taxes distributed to education and local, county and state government. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]

3. Indebtedness. The property tax bill must indicate the outstanding bonded indebtedness of the issuing municipality as of the date the bill is issued. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]

4. Due date and interest. Each property tax bill issued by a municipality must clearly state the date interest will begin to accrue on delinquent taxes. [PL 2007, c. 432, §1 (NEW); PL 2007, c. 432, §2 (AFF).]

## 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)

---

Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_T36_P2_C105_S507. Check the current official text before relying on it. Not legal advice.