Does Maine have one of the highest property tax burdens in the US? | Fact brief
Maine Ranked Fifth‑Highest in U.S. Property‑Tax Burden, Tax Foundation Finds
The Tax Foundation’s 2026 State Tax Competitiveness Index lists Maine as having the fifth‑highest property‑tax burden in the United States. The ranking—measuring property‑tax revenue as a percentage of personal income—places Maine at 4.1 %, behind Vermont (5.0 %), New Hampshire (4.9 %), New Jersey (4.7 %) and New York (4.3 %).
The study cites several factors that contribute to Maine’s high position. The state’s property‑tax rates are comparatively steep, and it also imposes significant estate‑tax and real‑estate‑transfer taxes. Additionally, Maine taxes tangible personal property without an exemption, a practice that raises its overall tax collection relative to personal income.
While property taxes are a prominent source of revenue, the Tax Foundation notes that Maine’s overall tax burden is moderated by the absence of local sales taxes. This allows the state to maintain one of the lowest combined sales‑tax rates nationwide. In a broader assessment of total taxes on residents and businesses, the Tax Foundation ranks Maine 26th out of 50 states.
The fact brief was prompted by a Facebook discussion in which Republican gubernatorial nominee Bobby Charles referenced the high property‑tax figure to support his campaign messaging. The Maine Trust for Local News, in partnership with Gigafact, issued the brief to verify the claim using the Tax Foundation’s methodology.
The Tax Foundation’s reports are publicly available through its website, with the 2026 index and Maine‑specific tax rankings providing the data that underlie this assessment.
