Opinions of the Attorney General
- March 19, 2019 - Local option to tax personal property (PDF)
- December 29, 2005 - Reimbursement for exemptions (PDF)
- March 24, 2005 - Homestead exemption (PDF)
- November 22, 1988 - Taxability of portable classrooms (PDF)
- April 21, 1983 - Veteran exemption (PDF)
- January 20, 1982 - Tree Growth Tax Law (PDF)
- December 9, 1980 - Town meeting control (PDF)
- February 15, 1980 - Tree Growth Tax Law (PDF)
- May 31, 1979 - Forest land policy and assessment (PDF)
- April 10, 1978 - Farm and Open Space Tax Law (PDF)
- January 11, 1977 - Reassessment (PDF)
- December 16, 1976 - Equipment tax (PDF)
Supreme Court Opinions of the Justices
Occasionally, the Legislature requests an opinion of the Maine Supreme Court justices regarding constitutionality of specific legislation. Below are links to opinions dealing with property tax issues.
- Opinion of the Justices, 850 A.2d 1145 (2004) - Topic: Just value (PDF)
- Opinion of the Justices, 402 A.2d 601 (1979) - Topic: Abatement (PDF)
- Opinion of the Justices, 339 A.2d 492 (May 1975) - Topic: Just value (PDF)
- Opinion of the Justices, 335 A.2d 904 (March 1975) - Topic: Tree Growth Tax Law (PDF)
- Opinion of the Justices, 261 A.2d 53 (1970) - Topic: Veto procedure (PDF)
- Opinion of the Justices, 231 A.2d 431 (Me. 1967) - Topic: Bonds (PDF)
- Opinion of the Justices, 152 A.2d 81 (1959) - Topic: Just value, sovereign power to tax (PDF)
- Opinion of the Justices, 66 A.2d 376 (1949) - Topic: Sewerage district (PDF)
- Opinion of the Justices, 42 A.2d 47 (1945) - Topic: Intangible property (PDF)
- Opinion of the Justices, 66 A. 726 (1907) - Topic: Excise tax (PDF)
- Opinion of the Justices, 55 A. 827 (1903) - Topic: Tax rate (PDF)