Tax-Acquired Property Sales

Foreclosure Process &
Legal Framework

Purchasing a
Tax-Acquired Property

Listings, Updates
and Contacts

Foreclosure Process: Notices, Deadlines, and Documentation

The lien and foreclosure process is guided by Maine Revised Statutes Title 36, Chapter 105, Subchapter IX, and is designed to provide multiple layers of due process to property owners.

Key steps in the process:

Lien Recording: If taxes remain unpaid, the City records a tax lien certificate at the Kennebec County Registry of Deeds.
Notice to Owner: Property owners receive formal, written notice of the lien, typically via certified mail.
Automatic Foreclosure: After 18 months, if no payment or redemption occurs, the City automatically forecloses on the property.
Final Notice: An Additional notice is provided just before foreclosure becomes final. The City makes multiple efforts to reach the owner, including further mailings and, in many cases, phone calls or site visits.

Legal Framework for Property Sale

In 2023, the U.S. Supreme Court decided Tyler v. Hennepin County, which reinforced the obligation of government entities to manage the sale of tax-foreclosed properties in compliance with due process and to avoid unjust enrichment.

In Maine, the City must follow 36 M.R.S. §943-C, which outlines:

Eligibility of parties to act as real estate brokers (licensed and unaffiliated with the City);
Return of excess proceeds from a sale to the former owner, if any remain after covering taxes, interest, costs, and administrative fees;
Prohibition on selling directly to staff, elected officials, or their relatives;
Requirement to publicly market the property, typically via listing with a licensed broker.

Purchasing

All eligible tax-acquired properties are listed through the City's designated broker, currently:

McAllister Real Estate

Katie McAllister, Broker

Hallowell, Maine

(207) 621-2345 (Office)

(207) 446-4705 (Cell)

info@mcallisterre.com

Important Notes for Buyers

All questions and offers must be directed to McAllister Real Estate.
Inquiries made to the City will be referred to the broker.
The City does not offer direct sales to the public or accept informal offers.
Properties are typically sold with a municipal quitclaim deed only. The City will not take legal action to quiet the title.

Listings & Updates

Links to active property listings on the Maine MLS and the McAllister website will be posted here shortly. New properties are expected to be listed on or before June 1, 2025.

View Active Listings Now:Tax-Acquired Properties - Maine MLS

for general policy questions:

Keith P. Luke

Economic Development Director, City of Augusta

keith.luke@augustamaine.gov

(207) 626-2365

For property inquiries: