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Maine · Through October 1, 2025

37-B M.R.S. §306: Tax exemption

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Where this section sits in the code
  1. TITLE 37-B: DEFENSE, VETERANS AND EMERGENCY MANAGEMENT
  2. CHAPTER 3: MILITARY BUREAU
  3. SUBCHAPTER 6: CONSTRUCTION OF MILITARY FACILITIES

All real estate and personal property owned or leased by the State, by any municipality, or by any organization of the state military forces and used for military purposes is exempt from all taxation during the period of that ownership or lease and use.

Collected 2026-09-04T15:12:41Z. Source file · JSON

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