Updated October 8, 2026. Quick answer: No. Maine is a common law state. At divorce, 19-A M.R.S. section 953 has the court “divide the marital property in proportions the court considers just”, and at death the surviving spouse can elect 50% of the marital-property portion of the augmented estate. The IRS lists nine community property states.
Maine community property at a glance
| Item | What the documents say |
|---|---|
| Regime | Common law |
| At divorce | The court divides marital property in proportions it considers just (19-A M.R.S. 953) |
| At a spouse’s death | An elective share of 50% of the marital-property portion of the augmented estate (18-C M.R.S. 2-202) |
| Federal basis at the first death | A qualified joint interest between spouses: one-half is included in the estate and steps up |
| Source | Maine Legislature, Office of the Revisor of Statutes; IRS Publications 551 and 555; 26 U.S.C. 1014 |
What the Maine statutes say
Maine sets apart each spouse’s own property first: “the court shall set apart to each spouse the spouse’s property”. Property acquired after the marriage is “presumed to be marital property regardless of whether title is held individually”.
At divorce in Maine
Just is not the same as equal: the court weighs the relevant factors, and the text read sets no fixed split.
At a spouse’s death in Maine
Under 18-C M.R.S. 2-202, a surviving spouse “has a right of election” to an amount “equal to 50% of the value of the marital-property portion” of the augmented estate.
What it does to basis when the first spouse dies
Because Maine is not on the IRS’s list of community property states, a couple’s basis at the first death depends on title. IRS Publication 551 says to “Include one-half of the value of a qualified joint interest” in the decedent’s gross estate, and the survivor’s basis is the cost of the survivor’s own half plus the basis in the half inherited. Property in the decedent’s name alone is different: 26 U.S.C. 1014(a) gives the heir a basis equal to the property’s fair market value at the date of the decedent’s death.
Computed illustration, not tax advice: suppose a Maine couple paid $100,000 for shares held as a qualified joint interest, and the shares are worth $400,000 when one spouse dies. The survivor’s basis is the total of two halves: $200,000 for the half that steps up plus $50,000 as the cost of the survivor’s own half, which makes $250,000. A sale at $400,000 would then show a gain of $150,000. In a community property state the same facts would give a basis of the whole $400,000. CMG’s common law step-up page goes through the difference.
What the documents do not say
- The 50% applies to the marital-property portion of the augmented estate. How that portion is computed is set in the next section, which was not read, so this page does not state it.
Common mistakes
- Reading the 50% as half of everything; it applies to the marital-property portion of the augmented estate.
- Assuming the answer in this state settles it for a couple who move; the rules depend on the state where the spouses are domiciled and, for property in a trust, on the trust.
Related: why only half steps up in a common law state, Maine retirement taxes, and Maine probate cost.
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Answer againSources
- 19-A M.R.S. section 953 Disposition of property (Maine Revised Statutes): https://legislature.maine.gov/statutes/19-A/title19-Asec953.html
- 18-C M.R.S. section 2-202 Elective share (Maine Revised Statutes): https://legislature.maine.gov/statutes/18-C/title18-Csec2-202.html
- IRS Publication 551, Basis of Assets (December 2025): https://www.irs.gov/pub/irs-pdf/p551.pdf
- 26 U.S.C. 1014, Basis of property acquired from a decedent (United States Code, 2024 Edition): https://www.govinfo.gov/link/uscode/26/1014?link-type=html
Sources: the primary documents linked above, read on October 8, 2026. General information, not tax advice. Your own facts decide the outcome, and a tax professional or the state agency itself is the right place to confirm anything consequential.