{"data":{"id":"us-me/36-m.r.s.-707","jurisdiction":"us-me","citation":"36 M.R.S. §707","heading":"Exempt property; inventory required","body":"Assessors shall include in their inventory, but not in the tax list, every 5 years beginning in 1963:\n1.  Neat cattle.\n2.  Property of veterans.  The value of the real property of veterans and their surviving spouses and minor children not taxed;\n3.  Houses of religious worship.  The value of the real estate of all houses of religious worship and parsonages not taxed;\n4.  Property of benevolent and charitable institutions.  The value of all real property of benevolent and charitable institutions not taxed;\n5.  Property of literary institutions.  The value of all real property of literary and scientific institutions not taxed;\n6.  Property of governmental units.  The value of the real property of the United States, the State of Maine and any public municipal corporation;\n7.  Other property.  The value of all other real property not taxed.","path":["TITLE 36: TAXATION","PART 2: PROPERTY TAXES","CHAPTER 105: CITIES AND TOWNS","SUBCHAPTER 5: POWERS AND DUTIES OF ASSESSORS"],"source_url":"https://legislature.maine.gov/statutes/36/title36sec707.html","current_through":"October 1, 2025","vintage":"","retrieved_at":"2026-09-04T15:12:40Z","sha256":"38765ee2d65526eb1602848347c6142f8342095810c5d1c0440c34e9337352b1","source_id":"us-me","stale":false,"prev":"us-me/36-m.r.s.-706-a","next":"us-me/36-m.r.s.-708"},"notice":"GroundRules: Original legal text. Not legal advice."}