Tree Growth Current Use Programlast updated: December 2015

The State of Maine has four "current use" programs which offer the property owner a reduction in their assessed value: Farmland Tax Law, Open Space, Tree Growth and Working Waterfront.

All four programs are available to the property owner through an application process with the local municipality. Applications must be filed on or before April 1st.

Certain criteria must be met to be eligible for each program and any future change in the use of the land will cause disqualification resulting in a penalty.

TREE GROWTH

This program provides a benefit for owners of at least 10 acres of forested land used for commercial harvesting. A forest management and harvest plan must be prepared and a sworn statement to that effect submitted with the application. Applications include a map of the parcel indicating the forest type breakdown as well as all other areas not classified as tree growth.

Each year, the State Tax Assessor determines the 100% valuation per acre for each forest type by county. For a list of current Tree Growth rates, see Rule 202.

If forestland no longer meets the criteria of eligibility or the landowner opts to withdraw from Tree Growth classification, a penalty will be assessed. Depending upon the length of time that the parcel has been enrolled, the penalty is between 20% and 30% of the difference between the 100% Tree Growth value and the fair market value.

See Bulletin 19 and 36, M.R.S. ?? 571 - 584.

 

 


Contact Tree Growth Current Use Program


Contact Tree Growth Current Use Program

Maine Revenue Services
Property Tax Division
PO Box 9106
Augusta, Maine  04332-9106
Phone: 207-624-5600
Fax: 207-287-6396


 

Service Area

Statewide Program in:
  • Maine

Office Locaters



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