A. The property of the United States so far as the taxation of such property is prohibited under the Constitution and laws of the United States;   [RR 2013, c. 1, §51 (COR).]

B. The property of the State of Maine;   [RR 2013, c. 1, §51 (COR).]

B-1. Real estate owned by the Water Resources Board of the State of New Hampshire and used for the preservation of recreational facilities in this State;   [RR 2013, c. 1, §51 (COR).]

C. All property which by the Articles of Separation is exempt from taxation;   [RR 2013, c. 1, §51 (COR).]

D. The property of any public municipal corporation of this State appropriated to public uses, if located within the corporate limits and confines of such public municipal corporation;   [RR 2013, c. 1, §51 (COR).]

E. The pipes, fixtures, hydrants, conduits, gatehouses, pumping stations, reservoirs and dams, used only for reservoir purposes, of public municipal corporations engaged in supplying water, power or light, if located outside of the limits of such public municipal corporation;   [RR 2013, c. 1, §51 (COR).]

F. All airports and landing fields and the structures erected thereon or contained therein of public municipal corporations whether located within or without the limits of such public municipal corporations. Any structures or land contained within such airport not used for airport or aeronautical purposes may not be entitled to this exemption. Any public municipal corporation that is required to pay taxes to another such corporation under this paragraph with respect to any airport or landing field must be reimbursed by the county wherein the airport is situated;   [PL 2025, c. 705, Pt. E, §1 (AMD).]

G. The pipes, fixtures, conduits, buildings, pumping stations and other facilities of a public municipal corporation used for sewage disposal, if located outside the limits of such public municipal corporation; and   [PL 2025, c. 705, Pt. E, §2 (AMD).]

H. For property tax years beginning on or after April 1, 2027, the property of a federally recognized Indian tribe in the State if the property is used for governmental or public purposes; the property is located within 50 miles of the federally recognized Indian tribe's tribal land; and there is a pending application to have the United States Secretary of the Interior acquire the property in trust for the benefit of the federally recognized Indian tribe pursuant to the federal Maine Indian Claims Settlement Act of 1980, Public Law 96-420, federal Houlton Band of Maliseet Indians Supplementary Claims Settlement Act of 1986, Public Law 99-566 or the federal Aroostook Band of Micmacs Settlement Act, Public Law 102-171.   [PL 2025, c. 705, Pt. E, §3 (NEW).]