Eliot, Maine is ideally situated on the mighty Piscataqua River, which forms the Maine-New Hampshire boundary, just minutes from Portsmouth's historic downtown. Eliot is surrounded by Maine's southern most town, Kittery, the quickly growing town of South Berwick, and the stunningly diverse town of York. Eliot retains the flavor of a classic New England village, offering a charming village green, excellent schools, and relatively low taxes.