Maine Municipal Tax Collectors' & Treasurers' Association
Home	Training	Executive Board		Publications	Links	Forms

Posted by Paul LaBrecque, Lewiston, May 18, 2010:

To All..............I am looking for sample partial payment policies regarding the acceptance of partial payments from taxpayers with taxes due for:

1. Current year taxes
2. Liened taxes
3. Matured tax liens

I would greatly appreciate any written policy you may have regarding partial payments. Thank you all for your help.

Responses:

Here is what the Town of Marshfield uses.  Matured liens must have all taxes for all years, plus interest, and all liens costs paid before property owner can retain their property. (Alexandra Mickelinc, Marshfield) (Go to Marshfield Policy)

Any payment automatically goes towards oldest bill, going against interest first, then principal. We accept partial payments but will still place a lien unless balance is paid in full. Once a lien is placed, we will accept partial payments but won't discharge the lien until balance is paid in full. Once the lien has matured it's up to the selectmen to determine whether or not they'll work with property owners to transfer ownership back. (Joette Adams, North Haven)