Maine (Summary)
Last Updated: March 2020
Tax Type: Current Use Tax (based on forest productivity)
Description: Using FIA, grouped into hardwoods, softwoods, and mixed by county.
Law: The Tree Growth Tax Law (36 M.R.S.A. §§ 571-584-A). PL 1994, c. 576 (amd.)
Principal Forest Property Tax Incentive Program:
Program legal-common name: The Tree Growth Tax Law (TGT)
Objective: Encourage forest landowners to retain and improve their holdings of forest lands upon the tax rolls of the State and to promote better forest management by appropriate tax measures in order to protect this unique economic and recreational resource [PL 1971, c. 616, §8 (NEW).]
Program Requirements
Min/Max Acreage: 10 acres
Min. Stocking Growth: N/A
Forest Management Plan: Must have a current forest management & harvest plan, updated at least every 10 years
Evidence of Use: The landowner must submit a statement from a licensed professional forester every 10 years that the landowner is managing the parcel according to schedules in the plan.
Duration of Enrollment: N/A
Penalties for Use Change: 10 years or less - 30% of past tax due (5 years minimum penalty), 11 years - 29%...20 years or more - 20% + interest
Program Administration
State: Upon request of a municipal assessor or the State Tax Assessor, the Director of the Bureau of Forestry may provide assistance in evaluating a forest management and harvest plan and silvicultural activity conduced on the land.
County Tax Assessor and Commissioner: County tax assessor handles application and determines values
University: N/A
Landowners: Makes application by filing with the assessor
Private Forestry Consultant: Licensed forester prepares the management plan
For a more in depth discussion of Maine property taxes click here!