Paying outstanding property taxes on inherited Maine land helps protect the property from municipal tax sale or lien enforcement, but it does not by itself make you the legal owner. Your payment creates facts that can help you (proof you protected the property), and it may give you a right to seek reimbursement or an equitable lien in court. To become a recorded owner you still need a valid deed or a court order (for example, probate or a quiet-title action). See Maine law on taxation and probate for more on procedures and rights: 36 M.R.S. (Taxation) and 18-A M.R.S. (Probate). This is general information and not legal advice.

Detailed answer — what to expect in Maine

1. Paying taxes protects the property, but it doesn’t transfer title

When you pay delinquent property taxes you stop (or slow) municipal enforcement steps that can lead to a tax lien foreclosure or tax sale. However, deeded ownership remains with the person(s) listed on the deed until a valid deed, conveyance, or court order transfers title. In short: payment prevents immediate loss from unpaid taxes but does not substitute for a recorded deed.

2. How municipalities treat a tax payer who is not the deeded owner

The municipality will accept taxes from whoever pays, issue a receipt, and continue to show ownership according to the registry of deeds. Paying the taxes usually prevents the municipality from pursuing collection against the property while taxes are kept current, but it does not make you the legal owner. For an overview of Maine’s taxation statutes and municipal procedures, see Title 36 of the Maine Revised Statutes: https://legislature.maine.gov/statutes/36/.

3. Do you gain any legal rights by paying?

• Reimbursement claim: You can usually ask the legal owner for reimbursement of the taxes you paid. If the owner refuses, you may sue to recover the amount paid (contract, unjust enrichment, or equitable lien theories).
• Equitable lien/subrogation: A court may recognize an equitable lien or award reimbursement where someone reasonably paid taxes to preserve property value—especially when the payer acted in good faith and at the owner’s implied interest.
• Tax lien priority: If a municipality has already recorded a tax lien, paying the amount due eliminates that immediate lien against the property. But if you later seek ownership, municipal rules and state law govern any foreclosure or title changes.

4. If the property is truly “inherited” but you’re not on the deed

Common situations:

• Estate not probated or deed not transferred: If a decedent’s estate hasn’t gone through probate, the decedent may still be listed as owner. To be on the deed you generally need an administrator or executor to transfer title via deed or the court to distribute property under Maine probate law (see 18-A M.R.S.).
• Heirs agreed but deed not recorded: Family members who agree on ownership should record a deed signed by the person with legal authority (executor, administrator, or current owner). Until recorded, legal title remains unchanged.
• Missing heirs or unclear succession: If heirs cannot agree or the chain of title is clouded, a quiet-title or declaratory-judgment action may be necessary to clear title.

5. Practical consequences and risks

• If you pay taxes you reduce the risk of the town foreclosing for taxes while you keep paying. Keep receipts and payment records.
• If someone else claims ownership, your payments are evidence that you protected the property but not proof of ownership.
• Paying taxes can sometimes create an argument for reimbursement, but recovering money or securing title usually requires legal action.

6. Steps you should take in Maine

1. Confirm current record title at the county Registry of Deeds (find your county office through the Maine Secretary of State: https://www.maine.gov/sos/).
2. Get and keep receipts for all tax payments from the municipal tax collector or assessor.
3. Determine whether the decedent’s estate went through probate. If not, consider opening probate so an executor/administrator can transfer title under 18-A M.R.S..
4. If you and other heirs agree, have the person with legal authority sign and record a deed at the registry of deeds.
5. If the owner refuses to transfer title or heirs disagree, consult an attorney about bringing a quiet-title action or a suit for equitable relief or reimbursement.

7. Timing and foreclosure rules

Municipal tax enforcement follows procedures in Maine’s taxation statutes and local ordinances. Paying delinquent taxes stops the countdown to municipal remedies. For municipal collection rules and how tax liens work in Maine see Title 36: https://legislature.maine.gov/statutes/36/ and check with the local tax office for precise deadlines and notices.

8. If you want title, not just reimbursement

To become a recorded owner you generally need one of the following:

• A deed executed by the person with legal authority (executor, administrator, or current owner).
• A deed signed by an heir who held title and now conveys to you.
• A court order transferring title (for example after probate or as the result of a quiet-title judgment).

Often the simplest path is probate administration and a recorded deed from the estate representative.

Helpful Hints

• Keep all tax receipts and copies of tax bills. These are your best proof of payment.
• Run a title search at the county Registry of Deeds before you pay large amounts. Confirm who is recorded as owner and whether there are liens.
• If the estate is unsettled, contact the probate court in the county where the property is located to learn whether an executor/administrator exists or whether probate is needed. See Maine probate statutes: 18-A M.R.S..
• Talk to the municipal tax collector: ask how payments will be recorded and whether they will accept future payments from you while ownership is unclear.
• If you plan to pay taxes expecting to be reimbursed, get agreements in writing from other heirs when possible (who will own, who will pay, who will be reimbursed).
• If you want to secure ownership rather than just payment protection, consult an attorney about probate, deed preparation, or a quiet-title action.
• Keep timelines in mind: acts like tax foreclosure, probate deadlines, and statutes of limitation can affect your rights. Local municipal offices and the Maine statutes in Title 36 are important references: https://legislature.maine.gov/statutes/36/.