Maine’s RETT is notable for two features that distinguish it from many other state transfer taxes. First, the ceiling-rounding rule means that any fractional $500 is treated as a full $500 increment — a $500,001 sale produces 1,001 increments, not 1,000. Second, the 50/50 mandatory split means both parties share the tax by law, though parties may contractually agree to shift one side’s liability to the other at closing. This guide uses two running examples: a $750,000 residential sale (below the $1M threshold) and a $1,500,000 sale (above the threshold, triggering the additional surtax tier).
1 Understand Maine’s RETT Framework
Maine’s transfer tax is codified in Title 36, Chapter 711-A of the Maine Revised Statutes (§§ 4641 through 4641-N).[1] Section 4641 defines key terms — “consideration,” “value,” “real property,” and “deed.” Section 4641-A sets the rate schedule. Section 4641-B governs collection by Registers of Deeds. Section 4641-C lists exemptions. Section 4641-D requires the Real Estate Transfer Tax Declaration (RETTD) form on all transfers.[1]
The RETT applies to any “deed” — and Maine law defines “deed” broadly: any written instrument conveying title to real property is treated as a deed for RETT purposes regardless of what the document is called, including bills of sale for real property.[7] The tax is collected by the county Register of Deeds at the time the deed is presented for recording. The Register remits 90% of receipts to Maine Revenue Services and retains 10% as a collection fee per §4641-B.[3]
The current two-tier rate structure took effect on November 1, 2025, pursuant to PL 2025, ch. 388.[6] Transfers recorded on or after that date — regardless of when the purchase agreement was signed — use the tiered schedule. Transfers recorded before November 1, 2025 used the prior flat rate of $2.20 per $500 on the entire value with no tiered surtax. The transfer date (closing date or deed execution date) and the recording date can differ; tax is collected at recording, and the applicable rate is determined by whether the transfer date (or recording date) falls on or after November 1, 2025.
Example A — Cumberland County, Residential Sale, $750,000, Private Filer
Seller conveys a single-family home in Portland to buyer for $750,000 cash. No assumed mortgage. No exemption applies. Transfer date: January 2026. Registry: Cumberland County (Portland). TAXABLE
Example B — Kennebec County, Luxury Sale, $1,500,000, Private Filer
Seller conveys a lakefront property in Augusta to buyer for $1,500,000 cash. No assumed mortgage. No exemption applies. Transfer date: March 2026. Registry: Kennebec County (Augusta). TAXABLE
2 Determine the Taxable Value
The starting point is the “consideration” paid for the transfer, defined in §4641 as the total price or amount paid (or required to be paid) for the property, whether in money or otherwise.[1] Critically, this includes any existing mortgage or lien assumed by the buyer. A buyer who pays $600,000 cash and assumes a $150,000 mortgage owes RETT on the full $750,000 combined consideration. The RETTD form requires the preparer to enter the full purchase price including assumed liens on line 6a.
When a transfer involves no consideration or nominal consideration — defined as less than 20% of the assessed value — the taxable “value” shifts to the property’s fair market value (FMV): what a willing, knowledgeable buyer would pay in an arm’s-length transaction.[1][7] The RETTD form enforces this: if the purchase price entered on line 6a is zero, line 6b for FMV becomes required. A gift to an unrelated party with no sale proceeds, for example, is still taxed — on FMV — unless a specific §4641-C exemption applies.
For unequal partition transfers (see Step 5), only the excess value transferred above a co-owner’s proportional share is taxable. If two owners each hold 50% of a $500,000 property and one receives a 70% share in the partition, the excess is 20% × $500,000 = $100,000, and RETT is computed only on that $100,000.[4]
Taxable Value (36 M.R.S. §4641): Standard Sale: Taxable Value = Cash Consideration + Assumed Mortgage / Liens Gift or Zero-Consideration Transfer (non-exempt): Taxable Value = Fair Market Value (FMV) (Required when consideration = $0 or < 20% of assessed value) Unequal Partition: Taxable Value = Excess Percentage × FMV of Property Example A: $750,000 cash + $0 assumed = $750,000 Example B: $1,500,000 cash + $0 assumed = $1,500,000
Example A — $750,000 Cash Sale
Taxable Value: $750,000 | Below $1M threshold — base rate only applies.
Example B — $1,500,000 Cash Sale
Taxable Value: $1,500,000 | Exceeds $1M threshold — two-tier computation required.
3 Apply the Two-Tier Rate Schedule
Maine’s RETT rate schedule is genuinely two-tier — unlike the flat-rate structure in most states, the portions of value above and below $1,000,000 are taxed at different per-$500 rates.[2] However, it is not a non-marginal cliff system like Hawaii’s conveyance tax. Each dollar of consideration is taxed at the rate for the bracket it falls in, making it a true two-bracket marginal computation:
- First bracket ($0–$1,000,000): $2.20 per each $500 increment, computed using ceiling division (⌈value/500⌉ × $2.20)
- Second bracket (above $1,000,000): An additional $3.80 per each $500 increment of the excess only (⌈excess/500⌉ × $3.80)
The combined effective rate on the portion above $1M is $2.20 + $3.80 = $6.00 per $500 (1.20%), because the first-tier rate continues to apply to the full value (including the portion above $1M).[2]
The Ceiling-Rounding Rule
Maine law expressly states that “any fractional part of $500” is treated as a full $500 increment.[2] This means you always use the ceiling (round up), never round down. In practice: divide the value by 500, take the ceiling of the result, then multiply by the applicable rate. A $750,000 value produces exactly 1,500 increments (750,000 ÷ 500 = 1,500.0 — no ceiling adjustment needed). A $750,001 value produces 1,501 increments (ceiling of 1,500.002). For the typical round-dollar transaction, the rounding rule has no effect, but it matters for every non-round-dollar consideration.
Rate Schedule and Computation (36 M.R.S. §4641-A, effective Nov 1, 2025): Bracket 1 (up to $1,000,000): Base Tax = CEILING(min(Value, $1,000,000) / 500) × $2.20 Bracket 2 (above $1,000,000): Excess = Value – $1,000,000 Add’l Tax = CEILING(Excess / 500) × $3.80 Total RETT = Base Tax + Add’l Tax Combined rate above $1M = $6.00 per $500 (1.20%) Max base tax at exactly $1M = CEILING(1,000,000/500) × $2.20 = 2,000 × $2.20 = $4,400 Example A ($750,000 — no excess): Base Tax = CEILING(750,000 / 500) × $2.20 = 1,500 × $2.20 = $3,300 Total RETT = $3,300 Example B ($1,500,000 — with excess): Base Tax = CEILING(1,000,000 / 500) × $2.20 = 2,000 × $2.20 = $4,400 Excess = $1,500,000 – $1,000,000 = $500,000 Add’l Tax = CEILING(500,000 / 500) × $3.80 = 1,000 × $3.80 = $3,800 Total RETT = $4,400 + $3,800 = $8,200 Pre-Nov 1, 2025 (old flat rate — for reference only): Total RETT = CEILING(Value / 500) × $2.20 (no surtax on any value)
Example A — $750,000, Below $1M Threshold
⌈750,000 ÷ 500⌉ = 1,500 increments × $2.20 = $3,300.00 total RETT
One tier applies. Effective rate: $3,300 ÷ $750,000 = 0.4400%
Example B — $1,500,000, Above $1M Threshold
Bracket 1: ⌈1,000,000 ÷ 500⌉ = 2,000 increments × $2.20 = $4,400.00
Bracket 2: ⌈500,000 ÷ 500⌉ = 1,000 increments × $3.80 = $3,800.00
Total RETT: $4,400.00 + $3,800.00 = $8,200.00
Effective rate: $8,200 ÷ $1,500,000 = 0.5467%
4 Split the Tax 50/50 and Add the Recording Fee
Once the total RETT is computed, it is split equally between the grantor (seller) and grantee (buyer) by statute under §4641-B.[3] Each party owes exactly half the total tax. In closing practice, each party’s half is collected through the closing/escrow process and submitted together to the Register of Deeds by the title company or closing agent. Parties are free to contractually agree that one side will pay both halves at closing — for example, a seller offering to pay both the seller’s and buyer’s RETT as a purchase incentive — but this does not change the statutory obligation; both remain legally liable for their respective shares.
The recording fee is separate from and in addition to the RETT.[8] As of January 1, 2026, statewide recording fees are $40 per document for private and commercial filers ($35 base fee plus $5 surcharge) and $25 per document for government and municipal filers. A plan or survey recorded simultaneously carries an additional $50 per plan fee. Copy fees are $1.00 per page; certified copies add a $5.00 certification fee. These fees are uniform across all 16 counties — there is no county-by-county variation in recording fees.
50/50 Split and Recording Fee (36 M.R.S. §4641-B; Jan 1, 2026 fee schedule): Grantor (Seller) Share = Total RETT ÷ 2 Grantee (Buyer) Share = Total RETT ÷ 2 Recording Fee: Private / Commercial filer: $40 per document ($35 + $5 surcharge) Government / Municipal filer: $25 per document Plan / Survey / Site Plan: $50 per plan (separate fee) Total Due at Recording = Total RETT + Recording Fee Example A: $3,300 ÷ 2 = $1,650 each Total RETT: $3,300 | Recording Fee: $40 All-in Total Due: $3,300 + $40 = $3,340 Grantor: $1,650 | Grantee: $1,650 Example B: $8,200 ÷ 2 = $4,100 each Total RETT: $8,200 | Recording Fee: $40 All-in Total Due: $8,200 + $40 = $8,240 Grantor: $4,100 | Grantee: $4,100
Example A — $750,000 Sale, 50/50 Split
Total RETT: $3,300.00 | Grantor (Seller): $1,650.00 | Grantee (Buyer): $1,650.00
Recording fee (private filer): $40.00 | Total due at recording: $3,340.00
Example B — $1,500,000 Sale, 50/50 Split
Total RETT: $8,200.00 | Grantor (Seller): $4,100.00 | Grantee (Buyer): $4,100.00
Recording fee (private filer): $40.00 | Total due at recording: $8,240.00
5 Exemptions, RETTD Filing, and the Registry of Deeds
Check all §4641-C exemption categories before computing any tax. A valid exemption eliminates the RETT entirely — or, for partial exemptions, reduces the taxable base.[4] Importantly, even a fully exempt transfer still requires a RETTD form to be filed with the Register of Deeds; the declaration form must note the claimed exemption and the relevant §4641-C subsection.[5]
Full Exemptions (36 M.R.S. §4641-C)
Government Conveyances — §4641-C(1). Transfers to or from the United States, the State of Maine, or any of their agencies are generally exempt for the governmental party.[4] When only one party is a government entity, however, the non-governmental party may still owe its half of the tax — the exemption protects the government’s share, not necessarily the private party’s. Full bilateral exemption applies when property is donated to a government entity, when property is sold to the Maine DOT or Turnpike Authority for transportation purposes, or when a nonprofit conservation land trust sells to a government entity.
Mortgage Deeds and Releases — §4641-C(2). A mortgage deed — where a property owner grants a lien to a lender as security for a loan — is fully exempt from RETT for both parties.[4] Partial releases and discharges of mortgages are similarly exempt. This reflects that a mortgage transfers only a security interest, not beneficial ownership of the property.
Corrective and Confirmatory Deeds — §4641-C(3). A deed that merely corrects or confirms a prior deed — fixing a typo in a legal description, correcting a grantee’s name, or re-recording a deed that was defective in form — is exempt when no new or additional consideration is exchanged.[4] The RETTD should reference the original deed being corrected by book and page number.
Family Transfers — §4641-C(4). Transfers between spouses or domestic partners, between parent and child, or between grandparent and grandchild are exempt when no monetary consideration is paid.[4] Transfers pursuant to a divorce decree or dissolution of marriage — including property settlements ordered by a court — are also fully exempt under this subsection, regardless of the amount of any equity being divided. The family exemption is conditioned on the absence of consideration; if the parties exchange money in addition to the family relationship, the transfer may be fully or partially taxable, and the transfer type should be reclassified accordingly.
Tax Deeds — §4641-C(5). A deed issued by a municipality or the state following a property-tax foreclosure is exempt from RETT.[4]
Corporate Mergers and Consolidations — §4641-C(7). When two or more business entities merge or consolidate under applicable business corporation, LLC, or LP law, any real property title that shifts to the surviving entity as part of the statutory merger is exempt.[4] Attach merger or consolidation documentation to the RETTD.
Parent-Subsidiary Transfers — §4641-C(8),(10). Deeds between a corporation and its wholly-owned subsidiary — or between a parent entity and its subsidiary — made solely in exchange for stock with no cash consideration — are exempt.[4]
Estate Distributions — §4641-C(11). Deeds of distribution by a trustee, executor, or administrator conveying real property to a beneficiary or heir under probate, intestate succession, or a will are exempt.[4] This covers the common scenario of an estate transferring property to heirs after the owner’s death.
Bankruptcy Transfers — §4641-C(14). Transfers of real property made pursuant to the United States Bankruptcy Code are exempt.[4] The RETTD should include the bankruptcy case number and court name.
Transfer to Own Living Trust — §4641-C(15). When a property owner transfers title to a trustee, nominee, or straw person where the grantor remains the true beneficial owner — the classic example being a transfer into one’s own revocable living trust — the transfer is exempt because there is no change in beneficial ownership.[4]
Partial Exemptions (36 M.R.S. §4641-C)
Deed in Lieu of Foreclosure — §4641-C(2)(D). When a property owner conveys title directly to the mortgagee (lender) to avoid a formal foreclosure proceeding, the mortgagor (owner/grantor) is fully exempt from RETT.[4] The mortgagee (lender/grantee) owes its half of the total RETT computed on the full property value. This creates an asymmetric tax: the owner pays nothing, and the bank pays half the tax on the entire property value.
Unequal Partition — §4641-C(6). When co-owners partition jointly held property and one party receives more than their proportional share, RETT is due only on the value of the excess interest transferred.[4] If co-owners A and B each hold 50% of a $500,000 property and A receives a 70% parcel in the partition, the taxable excess is the 20-percentage-point difference: 20% × $500,000 = $100,000, and RETT is computed on $100,000. An equal partition (each receives exactly their proportional share, with no added consideration) is fully exempt under §4641-C(6).
RETTD Filing Requirements
The Real Estate Transfer Tax Declaration (RETTD) form must accompany every deed presented for recording — without exception.[5] The Register of Deeds will not accept a deed for recording without a completed RETTD. For taxable transfers, the RETTD includes the calculated RETT payment. For exempt transfers, the RETTD identifies the applicable §4641-C exemption subsection. Under §4641-D, the declaration must include the transfer date, the parties’ names and taxpayer identification numbers (EIN/SSN for business entities), the property description, the county, the consideration paid, and the FMV if consideration is absent or nominal.[5] RETTD forms are available from Maine Revenue Services at maine.gov/revenue.
Rate Reference Tables
| Value Bracket | Rate (Per $500 Increment) | Effective Rate | Tax at Bracket Min | Tax at Bracket Max |
|---|---|---|---|---|
| $0 – $1,000,000 | $2.20 per $500 (ceiling) | 0.44% | $2.20 (on $500) | $4,400.00 (on $1M) |
| Above $1,000,000 (excess only) | Additional $3.80 per $500 (ceiling) | +0.76% (1.20% combined) | $3.80 (on $500 excess) | No cap |
| Combined rate above $1M | $6.00 per $500 (1.20%) | $2.20 + $3.80 on the excess portion | ||
| Pre-Nov 1, 2025 (old flat rate) | 0.44% flat | $2.20/$500 on entire value — no surtax tier | ||
This is a genuine two-bracket marginal structure — each portion of value is taxed at its bracket’s rate. The $3.80 rate applies only to the amount above $1M. Tax split 50/50 between seller and buyer (36 M.R.S. §4641-B).
| Scenario | Taxable Value | Total RETT | Each Party | Recording Fee |
|---|---|---|---|---|
| Residential sale, $750K (Ex. A) | $750,000 | $3,300.00 | $1,650.00 | $40 private |
| Luxury sale, $1.5M (Ex. B) | $1,500,000 | $8,200.00 | $4,100.00 | $40 private |
| Standard sale, $500,000 | $500,000 | $2,200.00 | $1,100.00 | $40 private |
| Sale just at $1M boundary | $1,000,000 | $4,400.00 | $2,200.00 | $40 private |
| Sale just over $1M ($1,000,500) | $1,000,500 | $4,406.20 | $2,203.10 | $40 private |
| Sale at $2,000,000 | $2,000,000 | $12,200.00 | $6,100.00 | $40 private |
| Gift to unrelated party (FMV $200K) | $200,000 (FMV) | $880.00 | $440.00 | $40 private |
| Unequal partition — 20% excess of $500K FMV | $100,000 (excess only) | $440.00 | $220.00 | $40 private |
| Deed in lieu of foreclosure — $300K value | $300,000 (mortgagee only) | $660.00 | Mortgagee: $660 · Mortgagor: $0 | $40 private |
| Government transfer | any | $0.00 | Exempt §4641-C(1) | $25 govt |
| Spousal transfer — no money | any | $0.00 | Exempt §4641-C(4) | $40 private |
| Transfer to own living trust | any | $0.00 | Exempt §4641-C(15) | $40 private |
| Mortgage deed | any | $0.00 | Exempt §4641-C(2) | $40 private |
Note: RETTD required on all transfers including exempt ones. Deed-in-lieu: mortgagor (owner) pays $0; mortgagee (lender) pays the full half-share on the property value (§4641-C(2)(D)).
| Exemption | 36 M.R.S. §4641-C Cite | Status | Notes |
|---|---|---|---|
| Government Conveyance | §4641-C(1) | FULL | Both sides exempt if truly bilateral govt transfer; see note re private party |
| Mortgage Deed / Discharge / Release | §4641-C(2) | FULL | Security instrument; no fee transfer |
| Deed in Lieu of Foreclosure | §4641-C(2)(D) | PARTIAL | Mortgagor exempt; mortgagee pays ½ tax on full value |
| Corrective / Confirmatory Deed | §4641-C(3) | FULL | No new consideration; cite original deed book/page |
| Family — Spouse / Domestic Partner | §4641-C(4) | FULL | No monetary consideration exchanged |
| Family — Parent-Child / Grandparent-Grandchild | §4641-C(4) | FULL | No monetary consideration exchanged |
| Divorce / Dissolution of Marriage | §4641-C(4) | FULL | Attach copy of court order or decree |
| Tax Deed | §4641-C(5) | FULL | Municipal or state property-tax foreclosure deed |
| Equal Partition | §4641-C(6) | FULL | Each owner receives exactly their proportional share |
| Unequal Partition | §4641-C(6) | PARTIAL | Tax only on excess value above proportional share |
| Corporate Merger / Consolidation | §4641-C(7) | FULL | Attach merger documentation |
| Parent / Subsidiary (stock exchange) | §4641-C(8),(10) | FULL | No cash; stock only; wholly-owned subsidiary |
| Estate Distribution (trustee/executor to heir) | §4641-C(11) | FULL | Probate/intestate/will distribution to beneficiary |
| Bankruptcy Transfer | §4641-C(14) | FULL | Include bankruptcy case number and court on RETTD |
| Transfer to Own Living Trust | §4641-C(15) | FULL | Grantor remains beneficial owner; revocable trust |
References
- 36 M.R.S. §§ 4641–4641-N (Chapter 711-A, “Real Estate Transfers”) — Definitions; Scope; Taxable Transfers; All 16 Maine Counties; Consideration Includes Assumed Debt; FMV Used When Consideration is Absent or Nominal.
Chapter 711-A of Title 36 is the complete statutory authority for Maine’s real estate transfer tax. Section 4641 (Definitions) defines the critical terms that govern the tax: “deed” is defined broadly to encompass any written instrument conveying title to real property, regardless of what the document is labeled (including bills of sale for real property); “consideration” includes cash, property exchanged, services, and any assumed mortgage or lien debt; and “value” is ordinarily the actual consideration but defaults to fair market value when consideration is absent or nominal (defined as less than 20% of assessed value). All 16 Maine counties — Androscoggin, Aroostook, Cumberland, Franklin, Hancock, Kennebec, Knox, Lincoln, Oxford, Penobscot, Piscataquis, Sagadahoc, Somerset, Waldo, Washington, and York — are subject to the same statewide RETT rate schedule. No municipality or county imposes any additional transfer tax or local surcharge. The RETT applies to all deed transfers including sales, gifts, exchanges, quitclaims, and transfers of controlling interests in entities owning Maine real property (the Controlling Interest Transfer Tax applies to the latter category using the same rate formula).
Maine Legislature: legislature.maine.gov — Title 36, Chapter 711-A - 36 M.R.S. §4641-A — Rate of Tax; Two-Tier Schedule; $2.20/$500 on First $1,000,000; Additional $3.80/$500 on Excess; Ceiling-Rounding; Effective Nov 1, 2025.
Section 4641-A is the rate-setting provision. It establishes the $2.20 per $500 base rate on the first $1,000,000 of value and the additional $3.80 per $500 rate on the amount above $1,000,000 — both effective for transfers on or after November 1, 2025. The combined effective rate on the portion above $1M is $6.00 per $500 (1.20%), because the base rate continues to apply to the first $1M regardless of total price. The statute expressly specifies that “any fractional part” of $500 is treated as a full $500 increment — i.e., computation uses ceiling division (⌈value/500⌉), never floor or standard rounding. This ceiling-rounding rule applies separately to each tier: the first-tier increment calculation and the second-tier excess increment calculation each independently apply ceiling division. For a $750,000 sale: ⌈750,000/500⌉ × $2.20 = 1,500 × $2.20 = $3,300. For a $1,500,000 sale: (⌈1,000,000/500⌉ × $2.20) + (⌈500,000/500⌉ × $3.80) = $4,400 + $3,800 = $8,200. The prior flat rate of $2.20/$500 on the entire value (no surtax tier) applies to transfers recorded before November 1, 2025.
Maine Legislature: M.R.S. §4641-A - 36 M.R.S. §4641-B — Collection by Register of Deeds; 50/50 Grantor/Grantee Split; Tax Due at Time of Recording; 90% to State; 10% Retained by County.
Section 4641-B implements the collection mechanism. The RETT is collected by the county Register of Deeds at the time the deed is presented for recording — not at the time of closing or signing. The Register receives the total RETT payment and remits 90% of receipts to Maine Revenue Services; the county retains 10% as a collection fee. The tax is split equally by statute: 50% is the grantor’s (seller’s) obligation and 50% is the grantee’s (buyer’s) obligation. In practice, the title company or closing agent collects the total RETT from both parties at closing and submits the combined amount to the Register. While parties are free to contractually agree to have one side pay both halves, both parties remain legally obligated for their statutory share and each is liable to the Register if the other defaults. The Register of Deeds will not accept a deed for recording without the RETTD form and the appropriate tax payment (or a valid exempt RETTD for exempt transfers).
Maine Legislature: M.R.S. §4641-B - 36 M.R.S. §4641-C — Exemptions; Government Transfers, Mortgage Deeds, Corrective Deeds, Family Transfers, Tax Deeds, Partitions, Mergers, Estate Distributions, Bankruptcy, Living Trust; Deed in Lieu (Partial); Unequal Partition (Partial).
Section 4641-C is the comprehensive exemption provision. The full roster of exemptions is: §4641-C(1) government conveyances; §4641-C(2) mortgage deeds, discharges, and partial releases; §4641-C(2)(D) deed in lieu of foreclosure (partial — mortgagor exempt, mortgagee pays half); §4641-C(3) corrective/confirmatory deeds with no new consideration; §4641-C(4) family transfers without consideration (spouse/domestic partner, parent-child, grandparent-grandchild) and divorce/dissolution settlements; §4641-C(5) tax deeds; §4641-C(6) equal partitions (full exemption) and unequal partitions (partial exemption — tax on excess value only); §4641-C(7) corporate mergers and consolidations; §4641-C(8),(10) parent-subsidiary transfers for stock only; §4641-C(11) estate distributions to heirs and beneficiaries; §4641-C(14) bankruptcy transfers; §4641-C(15) transfers to trustees, nominees, or straw persons where the grantor retains beneficial ownership (e.g., own revocable living trust). Every claimed exemption must be stated on the RETTD form with the specific subsection cited; supporting documentation (divorce decree, merger documents, bankruptcy case number) should be attached as relevant.
Maine Legislature: M.R.S. §4641-C - 36 M.R.S. §4641-D — Real Estate Transfer Tax Declaration (RETTD); Required on ALL Transfers Including Exempt; Must Include Consideration, FMV, Parties, County, Taxpayer IDs; Filed with Register of Deeds at Recording.
Section 4641-D requires a Declaration of Value — the RETTD form — to accompany every deed submitted for recording in Maine, regardless of whether the transfer is taxable or exempt. The RETTD must include the transfer date, grantor and grantee names and addresses, taxpayer identification numbers (Social Security or EIN for business entities), the county of recording, the full purchase price or consideration on line 6a, the fair market value on line 6b if consideration is absent or nominal, the property description, the property type (residential, commercial, agricultural, etc.), and any claimed exemption with the applicable §4641-C subsection noted. Failure to file the RETTD subjects the transferring parties to penalties. The RETTD form is available from Maine Revenue Services at maine.gov/revenue and is typically provided by title companies as part of the closing package. The Register of Deeds will reject any deed for recording that is not accompanied by a completed RETTD.
Maine Legislature: M.R.S. §4641-D - PL 2025, ch. 388 — Legislative Amendment Enacting the $1M Threshold Surtax; Effective November 1, 2025; Prior Flat Rate of $2.20/$500 Replaced by Two-Tier Schedule.
PL 2025, ch. 388 (enacted during the 132nd Maine Legislature and signed into law in 2025) amended §4641-A to add the additional $3.80 per $500 surtax on the value of real property transfers exceeding $1,000,000. The amendment took effect on November 1, 2025, meaning all transfers on or after that date — determined by the transfer date or, practically, the recording date — are subject to the two-tier schedule. Transfers recorded or occurring before November 1, 2025 used the prior flat rate of $2.20 per $500 on the entire value regardless of price. The policy rationale for the surtax was to impose a higher effective rate on luxury and high-value commercial property transfers while maintaining the prior rate for most residential transactions. Practitioners should monitor subsequent legislative sessions for any further amendments to the threshold, rate amounts, or rate schedule structure. The Maine Legislature’s website at legislature.maine.gov provides access to current session laws and pending bills in Title 36 Committee.
Maine Legislature: legislature.maine.gov — 2025 Session Laws, PL 2025 ch. 388 - Maine Revenue Services Property Tax Bulletin No. 31 (September 2025) — Plain-Language RETT Guidance; Definition of “Deed”; FMV for Gifts; 50/50 Split Explained; Exemption Criteria; RETTD Requirements.
MRS Property Tax Bulletin No. 31 (September 2025) is the primary official guidance document for Maine’s RETT written in plain language for practitioners and the public. The bulletin clarifies that “any written document conveying title to real property is considered a deed” for RETT purposes; explains the FMV requirement for gift and nominal-consideration transfers; describes the 50/50 grantor/grantee split; lists and explains the major §4641-C exemption categories with examples; and walks through the RETTD form requirements. The bulletin was updated in September 2025 to reflect the November 1, 2025 rate changes under PL 2025, ch. 388. Practitioners should always confirm that they are consulting the most current version of this bulletin, as MRS periodically updates its guidance documents. All MRS bulletins and publications are available at maine.gov/revenue under the Property Tax section.
Maine Revenue Services: maine.gov/revenue — Property Tax Bulletin No. 31 - Maine Registry of Deeds Association — Recording Fees Effective January 1, 2026; $40 Private Filer; $25 Government Filer; $50 Plan; Uniform Statewide; Copy and Certification Fees.
The Maine Registry of Deeds Association and the individual county Registers of Deeds publish the official recording fee schedules. Effective January 1, 2026, recording fees for deeds and instruments are uniform across all 16 Maine counties: $40 per instrument for private/commercial filers ($35 base fee plus $5 mandatory surcharge); $25 per instrument for government and municipal filers; $50 per plan for site plans, surveys, and subdivision plans recorded separately. Copy fees are $1.00 per page for standard copies; certified copies carry an additional $5.00 certification fee per document. The first 400 pages of web-accessible records may be available without charge at some registries. These recording fees are separate from and in addition to the RETT payment; both are paid to the Register of Deeds at recording, but they are distinct obligations. Fee schedules may be confirmed with the relevant county Register of Deeds office prior to closing.
See also: Cumberland County Registry of Deeds: cumberlanddeeds.com | Maine Registry of Deeds Association - Maine Revenue Services — RETTD Form, RETT Administration, Tax Returns, Annual Statistics; maine.gov/revenue.
Maine Revenue Services (MRS), a bureau of the Maine Department of Administrative and Financial Services, administers the RETT under Chapter 711-A. The MRS website at maine.gov/revenue provides the current RETTD form for download, instructions for completing the declaration, all applicable MRS bulletins and guidance, and information about the Controlling Interest Transfer Tax (CITT) which applies the same rate formula to transfers of controlling interests in property-holding entities. MRS publishes annual property tax statistics including RETT receipts, providing insight into Maine real estate market activity. Practitioners with questions about unusual transaction structures, exemption eligibility, or CITT reporting should contact MRS directly. The MRS Deeds Directory and associated resources provide contact information for all 16 county Registers of Deeds and their filing procedures.
Maine Revenue Services: maine.gov/revenue - Maine Legislature — Title 36, Chapter 711-A Full Text; Legislative History; Monitoring for Future Rate Changes; legislature.maine.gov.
The Maine Legislature (legislature.maine.gov) publishes the full and current text of all Maine statutes, including Title 36 (Taxation), Chapter 711-A (§§ 4641–4641-N). The legislature meets annually, and any changes to the RETT rate, threshold, or exemption structure require an amendment to Title 36. PL 2025, ch. 388 was the most recent substantive change, effective November 1, 2025. Practitioners should monitor the Taxation Committee (Joint Standing Committee on Taxation) in each legislative session for any proposed amendments to the RETT. The legislative website provides a searchable bill tracking system and allows users to subscribe to alerts for specific statutory sections. The Maine Legislature’s Revenue Services Committee analysis and fiscal notes accompanying any RETT bill provide useful background on the policy rationale and projected revenue impact of proposed changes. Updating the calculator data file when rates or thresholds change requires only a modification to the rate constants — no formula logic changes are needed unless the bracket structure itself is altered.
Maine Legislature: legislature.maine.gov
Disclaimer: This guide is for general informational and educational purposes only and does not constitute legal or tax advice. Maine’s real estate transfer tax is governed by 36 M.R.S. §§ 4641–4641-N (Chapter 711-A); rates and rules reflect the November 1, 2025 amendments under PL 2025, ch. 388. Verify current rates, exemption eligibility, RETTD form requirements, and recording fees with Maine Revenue Services (maine.gov/revenue) and your county Registry of Deeds before closing. Recording fees ($40/$25 per document) are separate from RETT. A RETTD must be filed on all transfers — including exempt ones. Consult a licensed Maine attorney for complex transactions including foreclosures, partitions, entity transfers, and controlling interest transfers.