Resolve, to Authorize the State Tax Assessor to Convey the Interest
Maine Legislature, Session 132, LD 2075
Sponsors: SAYRE

Legislative Document
No. 2075
H.P. 1388
House of Representatives, December 17, 2025
Resolve, to Authorize the State Tax Assessor to Convey the Interest 
of the State in Certain Real Estate in the Unorganized Territory
Submitted by the Department of Administrative and Financial Services pursuant to Joint 
Rule 203.
Received by the Clerk of the House on December 15, 2025.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative SAYRE of Kennebunk.
Sec. 1.  State Tax Assessor authorized to convey real estate.  Resolved:   That 
the State Tax Assessor is authorized to convey by sale the interest of the State in real estate 
in the unorganized territory as indicated in this resolve.  Except as otherwise directed in 
this resolve, the sale must be made to the highest bidder subject to the following provisions.
1.  In accordance with the Maine Revised Statutes, Title 36, section 943-C, at least 90 
days prior to listing property for sale, the State Tax Assessor shall send a written notice to 
the last known address of the former owner by United States Postal Service certified mail, 
return receipt requested, and first-class mail of the sale process under Title 36, section 
943-C, subsection 3. 
2.  After 90 days, the State Tax Assessor shall list and sell the property with a real 
estate broker or agent licensed under the Maine Revised Statutes, Title 32, chapter 114 
using the sale process described in Title 36, section 943-C, subsection 3. 
3.  If, after 3 attempts, the State Tax Assessor is unable to contract with a real estate 
broker or agent for the sale of the property, or the broker or agent is unable to sell the 
property within 12 months after listing, the State Tax Assessor shall sell the property to the 
highest bidder for an amount not less than the outstanding taxes, interest, deed and other 
costs. Notice of the sale must be published 3 times prior to the sale, once each week for 3 
consecutive weeks in a newspaper in the county where the real estate lies, except in those 
cases in which the sale is to be made to a specific individual or individuals as authorized in 
this resolve, in which case notice need not be published. 
4.  Following the sale of any property under this resolve, the State Tax Assessor shall 
pay the former owner any excess sale proceeds in accordance with the Maine Revised 
Statutes, Title 36, section 943-C, subsection 3.
If bids in the minimum amount recommended in this resolve are not received after the 
notice of sale under subsection 3, the State Tax Assessor may sell the property for not less 
than the minimum amount without again asking for bids if the property is sold on or before 
August 1, 2027.
Employees of the Department of Administrative and Financial Services, Bureau of 
Revenue Services and spouses, siblings, parents and children of employees of the Bureau 
of Revenue Services are barred from acquiring from the State any of the real property 
subject to this resolve.
Upon receipt of payment as specified in this resolve, the State Tax Assessor shall record 
the deed in the appropriate registry at no additional charge to the purchaser before sending 
the deed to the purchaser.
Abbreviations and plan and lot references are identified in the 2023 unorganized 
territory valuation book.  Parcel descriptions are as follows:
2023 MATURED TAX LIENS
Sinclair Township, Aroostook County
Map AR021, Plan 10, Lot 86
038982003
1198-7215
Camp Spirit, LLC
7.30 acres with building
TAX LIABILITY
2023
$2,219.16  
2024
$2,749.83  
2025
$2,070.23  
2026 (estimated)
$2,070.23  
Estimated Total Taxes
$9,109.45  
Interest
$565.18  
Costs
$38.00  
Deed
$25.00  
Total
$9,737.63  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $9,737.63. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $9,750.00.
T20 R11 & R12 WELS (Big Twenty Township), Aroostook County
Map AR078, Plan 02, Lot 4
038010084
1201-1250
Gaz Bar US, Inc.
3.79 acres
TAX LIABILITY
2021
$51.08  
2022
$52.17  
2023
$51.95  
2024
$66.66  
2025
$64.58  
2026 (estimated)
$64.58  
Estimated Total Taxes
$351.02  
Interest
$28.55  
Costs
$76.00  
Deed
$25.00  
Total
$480.57  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $480.57. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$500.00.
 T20 R11 & R12 WELS (Big Twenty Township), Aroostook County
Map AR078, Plan 02, Lots 4.1 & 5
038010010
1213-5154
Gaz Bar US, Inc.
2.81 acres with building
TAX LIABILITY
2021
$180.81  
2022
$182.10  
2023
$181.33  
2024
$225.83  
2025
$195.43  
2026 (estimated)
$195.43  
Estimated Total Taxes
$1,160.93  
Interest
$99.14  
Costs
$76.00  
Deed
$25.00  
Total
$1,361.07  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,361.07. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,375.00.
T4 R3 BKP WKR (Wyman Township), Franklin County
Map FR004, Plan 02, Lot 99 
078280191
1411-5387 
Purtle, Thomas
0.23 acre 
TAX LIABILITY
2023
$182.28  
2024
$167.11  
2025
$180.10  
2026 (estimated)
$180.10  
Estimated Total Taxes
$709.59  
Interest
$41.73  
Costs
$38.00  
Deed
$25.00  
Total
$814.32  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $814.32. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$825.00.
Freeman Township, Franklin County
Map FR025, Plan 02, Lots 162.62 & 
162.63
078082059
1197-4373
Pinkham, Mark
14.00 acres
TAX LIABILITY
2023
$60.49  
2024
$174.85  
2025
$311.42  
2026 (estimated)
$311.42  
Estimated Total Taxes
$858.18  
Interest
$28.76  
Costs
$38.00  
Deed
$25.00  
Total
$949.94  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $949.94. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$950.00.
Madrid Township, Franklin County
Map FR029, Plan 01, Lot 6
071100122
1197-4557
Jurucla, Inc.
23.00 acres with building
TAX LIABILITY
2023
$1,153.38  
2024
$1,105.81  
2025
$1,896.73  
2026 (estimated)
$1,896.73  
Estimated Total Taxes
$6,052.65  
Interest
$180.42  
Costs
$38.00  
Deed
$25.00  
Total
$6,296.07  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $6,296.07. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $6,300.00.
Madrid Township, Franklin County
Map FR029, Plan 02, Lot 56
071100011
1202-2172
Candiano, Mary
1.15 acres
TAX LIABILITY
2023
$79.07  
2024
$75.31  
2025
$189.01  
2026 (estimated)
$189.01  
Estimated Total Taxes
$532.40  
Interest
$18.32  
Costs
$38.00  
Deed
$25.00  
Total
$613.72  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $613.72. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$625.00.
T8 South Division (Fletchers Landing Township), Hancock County
Map HA004, Plan 02, Lot 14
098040029
1215-0534
Lindsey, Alonzo
0.15 acre with building
TAX LIABILITY
2023
$104.02  
2024
$114.71  
2025
$141.20  
2026 (estimated)
$141.20  
Estimated Total Taxes
$501.13  
Interest
$25.36  
Costs
$38.00  
Deed
$25.00  
Total
$589.49  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $589.49. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$600.00.
Albany Township, Oxford County
Map OX016, Plan 01, Lot 109
178020370
1214-5868
Conery, Robert, Jr.
1.40 acres with building
TAX LIABILITY
2023
$116.87  
2024
$138.00  
2025
$233.48  
2026 (estimated)
$233.48  
Estimated Total Taxes
$721.83  
Interest
$29.16  
Costs
$38.00  
Deed
$25.00  
Total
$813.99  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $813.99. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$825.00.
Argyle Township, Penobscot County
Map PE035, Plan 02, Lot 27
198010080
1213-5194
Tozier, Blaine
38.46 acres
TAX LIABILITY
2023
$295.32  
2024
$366.78  
2025 
$361.27  
2026 (estimated)
$361.27  
Estimated Total Taxes
$1,384.64  
Interest
$75.27  
Costs
$38.00  
Deed
$25.00  
Total
$1,522.91  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,522.91. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,525.00.
Kingman Township, Penobscot County
Map PE036, Plan 01, Lot 3.2
198080029
1218-0040
Whitehead, Donald
0.83 acre with building
TAX LIABILITY
2023
$114.26  
2024
$128.53  
2025 
$161.76  
2026 (estimated)
$161.76  
Estimated Total Taxes
$566.31  
Interest
$28.06  
Costs
$38.00  
Deed
$25.00  
Total
$657.37  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $657.37. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$675.00.
Kingman Township, Penobscot County
Map PE036, Plan 03, Lots 118 & 119
198080295
1201-6033
Osgood, Keith and Helen
0.55 acre with building
TAX LIABILITY
2023
$182.05  
2024
$214.16  
2025 
$324.37  
2026 (estimated)
$324.37  
Estimated Total Taxes
$1,044.95  
Interest
$45.47  
Costs
$38.00  
Deed
$25.00  
Total
$1,153.42  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,153.42. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,175.00.
Kingman Township, Penobscot County
Map PE036, Plan 03, Lot 143
198080097
1212-0663
Keith, Helen M. and Perry, Patricia A.
1.75 acres
TAX LIABILITY
2023
$89.00  
2024
$104.72  
2025 
$150.35  
2026 (estimated)
$150.35  
Estimated Total Taxes
$494.42  
Interest
$22.23  
Costs
$38.00  
Deed
$25.00  
Total
$579.65  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $579.65. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$600.00.
Prentiss Township, Penobscot County
Map PE038, Plan 11, Lot 21
195400197
1197-9190
Keough, George and Santiago, Damian
41.00 acres
TAX LIABILITY
2023
$244.53  
2024
$305.42  
2025 
$292.10  
2026 (estimated)
$292.10  
Estimated Total Taxes
$1,134.15  
Interest
$62.45  
Costs
$38.00  
Deed
$25.00  
Total
$1,259.60  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,259.60. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,275.00.
Greenfield Township, Penobscot County
Map PE039, Plan 08, Lot 67.3
192700339
1231-5069
Dagostino, David and James
2.60 acres
TAX LIABILITY
2023
$61.58  
2024
$64.54  
2025 
$105.56  
2026 (estimated)
$105.56  
Estimated Total Taxes
$337.24  
Interest
$14.74  
Costs
$38.00  
Deed
$25.00  
Total
$414.98  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $414.98. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$425.00.
Orneville Township, Piscataquis County
Map PI082, Plan 02, Lot 34.4
218210413
1215-5091
Stone, Michael and Barbara
39.00 acres with building
TAX LIABILITY
2023
$724.76  
2024
$910.28  
2025 
$929.15  
2026 (estimated)
$929.15  
Estimated Total Taxes
$3,493.34  
Interest
$185.58  
Costs
$38.00  
Deed
$25.00  
Total
$3,741.92  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $3,741.92. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $3,750.00.
Elliotsville Township, Piscataquis County
Map PI084, Plan 02, Lot 34
210800115
1225-5098
Beety, Therese R. and Thomas, Michael 
P. (Personal Representative)
0.45 acre with building
TAX LIABILITY
2023
$220.65  
2024
$278.78  
2025 
$269.87  
2026 (estimated)
$269.87  
Estimated Total Taxes
$1,039.17  
Interest
$37.52  
Costs
$38.00  
Deed
$25.00  
Total
$1,139.69  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,139.69. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,150.00.
T2 R1 BKP WKR (Lexington Township), Somerset County
Map SO001, Plan 02, Lot 19.3
258310268
1204-6690
Emond, Normand
0.23 acre with building,
25% ownership
TAX LIABILITY
2023
$13.17  
2024
$13.00  
2025 
$23.09  
2026 (estimated)
$23.09  
Estimated Total Taxes
$72.35  
Interest
$1.23  
Costs
$38.00  
Deed
$25.00  
Total
$136.58  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $136.58. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$150.00.
T3 R6 BKP WKR (Upper Enchanted Township), Somerset County
Map SO015, Plan 09, Lot 158
258582016
1225-0264
Stratton, Basil and Raeann
41.20 acres with building
TAX LIABILITY
2023
$497.50  
2024
$540.91  
2025 
$553.12  
2026 (estimated)
$553.12  
Estimated Total Taxes
$2,144.65  
Interest
$120.65  
Costs
$38.00  
Deed
$25.00  
Total
$2,238.30  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $2,238.30. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $2,350.00.
T5 R6 BKP WKR (Haynestown), Somerset County
Map SO017, Plan 01, Lot 5
258650008
1236-5194
McCorrison, Melvin B.
3.00 acres with building
TAX LIABILITY
2023
$785.57  
2024
$757.39  
2025 
$973.05  
2026 (estimated)
$973.05  
Estimated Total Taxes
$3,489.06  
Interest
$182.76  
Costs
$38.00  
Deed
$25.00  
Total
$3,734.82  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $3,734.82. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $3,750.00.
T1 R1 NBKP (Rockwood Strip), Somerset County
Map SO033, Plan 05, Lot 12
258440063
1215-0191
Wheelock, Robert E., Jr.
0.18 acre with building
TAX LIABILITY
2023
$554.65  
2024
$553.11  
2025 
$565.93  
2026 (estimated)
$565.93  
Estimated Total Taxes
$2,239.62  
Interest
$130.48  
Costs
$38.00  
Deed
$25.00  
Total
$2,433.10  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $2,433.10. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $2,450.00.
T1 R2 NBKP (Tomhegan Township), Somerset County
Map SO037, Plan 01, Lot 13.4
258570231
1199-3273
Humphrey, Kurt C.
41.50 acres with building
TAX LIABILITY
2023
$1,634.51  
2024
$1,656.76  
2025 
$1,814.31  
2026 (estimated)
$1,814.31  
Estimated Total Taxes
$6,919.89  
Interest
$386.72  
Costs
$38.00  
Deed
$25.00  
Total
$7,369.61  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $7,369.61. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $7,375.00.
T27 ED (Greenlaw Chopping Township), Washington County
Map WA004, Plan 02, Lot 11.2
298250019
1233-0236
Page, Austin
2.07 acres with building
TAX LIABILITY
2023
$832.17  
2024
$841.35  
2025 
$1,441.05  
2026 (estimated)
$1,441.05  
Estimated Total Taxes
$4,555.62  
Interest
$196.70  
Costs
$38.00  
Deed
$25.00  
Total
$4,815.32  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $4,815.32. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $4,825.00.
T18 Middle Division, Washington County
Map WA005, Plan 02, Lot 63
298190073
1212-5647
Hunt, Robert and Norma
1.24 acres with building
TAX LIABILITY
2023
$902.11  
2024
$907.58  
2025 
$1,558.37  
2026 (estimated)
$1,558.37  
Estimated Total Taxes
$4,926.43  
Interest
$212.90  
Costs
$38.00  
Deed
$25.00  
Total
$5,202.33  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $5,202.33. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $5,225.00.
T29 Middle Division (Devereaux Township), Washington County
Map WA009, Plan 01, Lot 12
298020016
1198-7576
Corey, Paul B.
0.94 acre
TAX LIABILITY
2023
$436.33  
2024
$426.62  
2025 
$674.42  
2026 (estimated)
$674.42  
Estimated Total Taxes
$2,211.79  
Interest
$101.97  
Costs
$38.00  
Deed
$25.00  
Total
$2,376.76  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $2,376.76. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $2,400.00.
T30 Middle Division, Washington County
Map WA010, Plan 01, Lot 1.1
298260035
1219-0038
Moody, Joshua
0.00 acres building only
TAX LIABILITY
2023
$281.27  
2024
$313.52  
2025 
$324.02  
2026 (estimated)
$324.02  
Estimated Total Taxes
$1,242.83  
Interest
$68.83  
Costs
$38.00  
Deed
$25.00  
Total
$1,374.66  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $1,374.66. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $1,375.00.
Brookton Township, Washington County
Map WA028, Plan 02, Lot 33
298010112
1201-1577
Butterfield, Mary
0.50 acre with building
TAX LIABILITY
2023
$505.47  
2024
$801.68  
2025 
$848.92  
2026 (estimated)
$848.92  
Estimated Total Taxes
$3,004.99  
Interest
$130.64  
Costs
$38.00  
Deed
$25.00  
Total
$3,198.63  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $3,198.63. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $3,200.00.
Edmunds Township, Washington County
Map WA029, Plan 01, Lot 63
298040168
1210-5665
Preston, Hardy J.
1.20 acres with building
TAX LIABILITY
2023
$1,288.07  
2024
$1,405.47  
2025 
$1,383.80  
2026 (estimated)
$1,383.80  
Estimated Total Taxes
$5,461.14  
Interest
$321.75  
Costs
$38.00  
Deed
$25.00  
Total
$5,836.89  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $5,836.89. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $5,850.00.
Edmunds Township, Washington County
Map WA029, Plan 01, Lots 63.2, 63.3 
and 63.4
298040274
1230-0214
Preston, Hardy J.
4.00 acres with building
TAX LIABILITY
2023
$1,016.77  
2024
$1,272.75  
2025 
$1,446.40  
2026 (estimated)
$1,446.40  
Estimated Total Taxes
$5,182.32  
Interest
$259.98  
Costs
$38.00  
Deed
$25.00  
Total
$5,505.30  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $5,505.30. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $5,525.00.
Edmunds Township, Washington County
Map WA029, Plan 01, Lots 67.1 & 67.2
298040095
1224-0100
Griffin, Michael
4.50 acres with building
TAX LIABILITY
2023
$686.20  
2024
$785.19  
2025 
$815.34  
2026 (estimated)
$815.34  
Estimated Total Taxes
$3,102.07  
Interest
$169.55  
Costs
$38.00  
Deed
$25.00  
Total
$3,334.62  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $3,334.62. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $3,350.00.
Edmunds Township, Washington County
Map WA029, Plan 04, Lots 18 & 28
298040218
1203-6141
Robertson, Shannon Lee and Morang, 
David R., Jr.
9.24 acres with building
TAX LIABILITY
2023
$655.24  
2024
$743.44  
2025 
$770.13  
2026 (estimated)
$770.13  
Estimated Total Taxes
$2,938.94  
Interest
$161.38  
Costs
$38.00  
Deed
$25.00  
Total
$3,163.32  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $3,163.32. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $3,175.00.
Trescott Township, Washington County
Map WA032, Plan 01, Lot 47.8
298110352
1209-5631
Scollan, Michael F. and Raymond J.
1.62 acres
TAX LIABILITY
2023
$55.30  
2024
$55.20  
2025 
$81.83  
2026 (estimated)
$81.83  
Estimated Total Taxes
$274.16  
Interest
$13.03  
Costs
$38.00  
Deed
$25.00  
Total
$350.19  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $350.19. If payment 
is not received within 90 days after the effective date of 
this resolve, sell to the highest bidder for not less than 
$375.00.
Big Lake Township, Washington County
Map WA033, Plan 03, Lot 7.4
293400192
1200-2275
Blaney, Richard et al.
0.60 acre with building
TAX LIABILITY
2023
$476.54  
2024
$468.98  
2025 
$1,117.88  
2026 (estimated)
$1,117.88  
Estimated Total Taxes
$3,181.28  
Interest
$111.60  
Costs
$38.00  
Deed
$25.00  
Total
$3,355.88  
Recommendation: Sell to the former owner or the 
former owner's heirs or devisees for $3,355.88. If 
payment is not received within 90 days after the 
effective date of this resolve, sell to the highest bidder 
for not less than $3,375.00.
SUMMARY
This resolve authorizes the State Tax Assessor to convey the interest of the State in 
several parcels of real estate in the unorganized territory.