This page explains the Maine Real Estate Transfer Tax Declaration in plain English.
Many people preparing a Maine quitclaim deed are surprised to learn that the deed is not the only document the Registry of Deeds may need. Maine generally requires a Real Estate Transfer Tax Declaration, also called Form RETTD, when the deed is recorded.
Important Maine Form RETTD Note:
The Real Estate Transfer Tax Declaration must be filed with the Registry of Deeds in the county or registry district where the transferred property is located when the accompanying deed is recorded.
The Registry of Deeds collects real estate transfer tax based on the value of the transferred property.
The standard Maine transfer tax rate is $2.20 for each $500 of value or fractional part of $500.
Example: if the taxable value is $100,000, the standard Maine transfer tax would generally be about $440 total.
Some transfers may qualify for exemptions. See our Maine Real Estate Transfer Tax Exemptions page.
What Is Maine Form RETTD?
RETTD stands for Real Estate Transfer Tax Declaration.
Think of it as Maine’s transfer information form. It tells the Registry of Deeds and Maine Revenue Services who is transferring the property, who is receiving it, where the property is located, the value of the transfer, and whether transfer tax or an exemption applies.
The RETTD is not the deed itself. It is a separate declaration that usually accompanies the deed when the deed is recorded.
How Do I Get the Maine Real Estate Transfer Tax Declaration?
Maine Revenue Services provides the official Real Estate Transfer Tax Declaration form and instructions.
In many transactions, the person preparing the deed also prepares the transfer tax declaration. Some preparers file electronically through Maine’s online systems, while others may use the official form accepted by the Registry of Deeds.
Practical Tip:
Confirm whether your Registry of Deeds expects an electronic filing, paper form, or a specific local process before submitting the deed package.
Where Is the Declaration Filed?
Form RETTD is filed with the Registry of Deeds where the transferred property is located when the deed is recorded.
If the property is in more than one county, Maine instructions say a separate Form RETTD must be completed and filed with the appropriate Registry of Deeds.
If the transferred property is in more than one municipality, or if there are more than two sellers or buyers, a supplemental form may be required.
What Information Does Form RETTD Ask For?
The Maine Real Estate Transfer Tax Declaration commonly asks for information such as:
- county where the property is located
- municipality or township
- grantee or purchaser information
- grantor or seller information
- physical location of the property
- property type
- property value or consideration
- transfer tax amount
- exemption claim, if applicable
- preparer information
How Maine Transfer Tax Is Calculated
Maine transfer tax is generally based on the value of the transferred property.
The standard rate is:
$2.20 for each $500 of value or fractional part of $500
The tax is generally imposed half on the seller or grantor and half on the buyer or grantee.
Examples:
- $50,000 taxable value = about $220 total transfer tax
- $100,000 taxable value = about $440 total transfer tax
- $250,000 taxable value = about $1,100 total transfer tax
- $500,000 taxable value = about $2,200 total transfer tax
For transfers on or after November 1, 2025, Maine also applies an additional higher-rate tier to the portion of value above $1 million.
How Is the Property Value Decided?
Form RETTD asks for the value of the transferred property.
Maine Revenue Services also says authorized originators must include the adjusted assessed value of the real estate being conveyed in the RETTD.
In plain English, the adjusted assessed value is based on the municipal assessed value of the real estate divided by the certified ratio of the municipality where the property is located.
The municipal assessor is the practical source for these values.
Important:
Do not guess at value information if the transaction is unusual, exempt, gifted, or not a normal sale. Check with the municipal assessor, Registry of Deeds, or Maine Revenue Services guidance.
What If the Transfer Is a Gift?
Many quitclaim deeds are used for family transfers, gifts, estate planning, or transfers where little or no money changes hands.
A gift or no-money transfer may still require Form RETTD. The declaration may also need to show property value information and any exemption claimed.
Do not assume that “no sale price” means no declaration or no tax issue. The exemption must match the actual transfer.
Common Maine RETTD Mistakes
- Forgetting to include Form RETTD with the deed package
- Using the wrong county or registry district
- Leaving buyer or seller information incomplete
- Failing to include accurate value information
- Assuming a gift transfer does not need a declaration
- Failing to claim the correct exemption when one applies
- Confusing recording fees with Real Estate Transfer Tax
- Failing to use a supplemental form when there are multiple municipalities or more than two buyers or sellers
How This Fits Into the Maine Quitclaim Deed Process
When preparing a Maine quitclaim deed, treat Form RETTD as part of the recording package.
The deed transfers the property interest. The Real Estate Transfer Tax Declaration tells the Registry of Deeds how the transfer should be reported and whether transfer tax or an exemption applies.
Return to the main Maine Quitclaim Deed Instructions page for the complete step-by-step guide.
Maine Real Estate Transfer Tax Declaration FAQ
What is Maine Form RETTD?
Form RETTD is the Maine Real Estate Transfer Tax Declaration filed with the Registry of Deeds when an accompanying deed is recorded.
Where is Form RETTD filed?
It is filed with the Registry of Deeds for the county or registry district where the transferred property is located.
How much is Maine transfer tax?
Maine transfer tax is generally $2.20 for each $500 of value or fractional part of $500.
Who pays the Maine transfer tax?
The tax is generally imposed half on the seller or grantor and half on the buyer or grantee.
Is this legal advice?
No. This page provides general educational information and is not legal advice.