Selectboard waives three foreclosures, deeds four town-owned parcels back and forwards warrant articles on tax prepayments

Town staff presented tax-collector business and proposed warrant articles and the selectboard took several actions on tax-acquired property.

The tax collector reviewed an administrative measure (an Order under section 906) recommended by Maine Municipal Association that allows the town to apply payments to the oldest tax; staff said such an order should be updated when tax-collector or treasurer positions change.

The board reviewed a proposed warrant article authorizing the tax collector to accept prepayment of taxes for the 2027 tax year (amount not to exceed the previous year's taxes and with no interest payable on prepayment); staff said this practice eases accounting and will appear on the warrant.

On tax-acquired property, staff recommended waiving automatic foreclosure on three parcels coming up for automatic foreclosure (a camper on leased land and two lots at Lady Slipper) and the board voted to waive foreclosure on those top three so the town would not take ownership on April 2. For several parcels the town already owns, the board approved deeds back to prior owners and to write off the associated taxes conditioned on meeting homestead-exemption requirements; staff will work with Daryl and the assessor to contact owners and prepare necessary documents.

Staff noted that owning trailers in a park creates liability and suggested reconveying occupied mobile homes to prior owners with a homestead exemption, which could restore tax-exempt status under state rules and trigger reimbursement from the state rather than a cash payment to the town.

Board members asked staff to provide a full list of town-owned properties and those slated for automatic foreclosure so the selectboard can follow up in April when acquisitions become final.