Except as otherwise provided in this section, any deed, when offered for recording, and any report of a transfer of a controlling interest must be accompanied by a declaration of the value of the property transferred and indicating the taxpayer identification numbers of the grantor and grantee, if they are business entities. The declaration of value with regard to a transfer by deed must include evidence of compliance with section 5250‑A. The declaration of value must identify the tax map and parcel number of the property transferred unless a tax map does not exist that includes that property, in which event the declaration must indicate that an appropriate tax map does not exist. The following are exempt from these requirements:

1. 1. Governmental conveyances Any conveyance by or to the United States of America, the State of Maine or any of their instrumentalities, agencies or subdivisions. For purposes of this subsection, only governmental entities are exempt from the requirement to file a declaration of value;

   [PL 2007, c. 437, §14 (AMD).]

2. 2. Mortgage Any mortgage or mortgage discharge;

   [PL 1977, c. 318, §2 (NEW).]

3. 3. Partial release of mortgage Any partial release of a mortgage deed;

   [PL 1977, c. 318, §2 (NEW).]

4. 4. Deed affecting previous deed Any deed that, without additional consideration, confirms, corrects, modifies or supplements a previously recorded deed;

   [PL 2017, c. 402, Pt. E, §5 (AMD); PL 2019, c. 417, Pt. B, §14 (AFF).]

5. 5. Deed dated prior to October 1, 1975

   [PL 2007, c. 437, §14 (RP).]

6. 6. Deed of distribution Any deed of distribution made pursuant to Title 18‑C; and

   [PL 2019, c. 417, Pt. A, §109 (RPR).]

7. 7. Transfer on death deed Any transfer on death deed under Title 18‑C, Article 6, Part 4.

   [PL 2017, c. 402, Pt. E, §7 (NEW); PL 2019, c. 417, Pt. B, §14 (AFF).]

PL 1975, c. 572, §1 (NEW). PL 1975, c. 655, §2 (AMD). PL 1977, c. 318, §2 (AMD). PL 1985, c. 535, §13 (AMD). PL 1987, c. 568, §§1,2 (AMD). PL 1989, c. 131 (AMD). PL 1991, c. 528, §Y1 (AMD). PL 1991, c. 528, §§Y3,RRR (AFF). PL 1991, c. 591, §Y1 (AMD). PL 1991, c. 591, §Y3 (AFF). PL 1993, c. 398, §5 (AMD). PL 1997, c. 504, §13 (AMD). PL 2001, c. 559, §§I9,10 (AMD). PL 2001, c. 559, §I15 (AFF). PL 2003, c. 391, §3 (AMD). PL 2007, c. 437, §14 (AMD). PL 2017, c. 402, Pt. C, §107 (AMD). PL 2017, c. 402, Pt. E, §§5-7 (AMD). PL 2017, c. 402, Pt. F, §1 (AFF). PL 2019, c. 417, Pt. A, §109 (AMD). PL 2019, c. 417, Pt. B, §14 (AFF). PL 2019, c. 607, Pt. A, §9 (AMD).