Skip Navigation
Detail Detail
 
 
 
Detail Detail Detail

 
For Businesses
For Community
This table is used for column layout.
 
 
Gardiner ME on Facebook
Gardiner ME on Twitter
 
State Use Programs


The distribution of Property Taxes in Maine is market value based.  However,  State Law does allow certain qualifing and enrolled properties to be assessed based upon the properties current use rather than its highest and best market value use.  The State of Maine has four programs in place for current use valuation.  They are the Tree Growth program, Farm and Open Space programs and the new Commercial Fishing Waterfront program.  Each program has specific requirements which must be met to qualify and each program carries a penalty for withdrawl from classification.

Below are some general facts pertaining to State current use programs as well as links to more specific infomation.  Anyone interested in these programs is encouraged to meet with your local assessor as well as applicable State agencies to learn more about these programs.

Link to the Maine Revenue Services Property Tax Web Site.  Click Here

Maine Tree Growth Tax Law

Enacted in 1972, any Maine landowner who owns parcels of land with at least 10 acres of forested land and who is managing that land with the intent to harvest trees commercially may qualify.

Link to the Maine Forest Service Woods Wise Website.  Click Here

View the Maine Revenue Services tax bulletin regarding Tree Growth Tax Law.  Click Here

View the Tree Growth Classification Application.  Click Here



Maine Farmland Tax Law

Enacted in 1975, Any Maine landowner who owns at least 5 contiguous acres which is used for farming, agriculture of horticultural activities may qualify.

Link to the Maine Department of Agriculture Website.  Click Here

View the Maine Revenue Service tax bulletin regarding Farm and Open Space Tax Law.  Click Here

View the Farmland Classification Application.  Click Here



Maine Open Space Tax Law

Enacted in 1975, Any Maine landowner who owns undeveloped land which is preserved or restricted in use to provide a public beneifit may qualify.

Link to the Maine Department of Agriculture Farmland Protection Website.  Click Here

View the Maine Revenue Service tax bulletin regarding Farm and Open Space Tax Law.  Click Here

View the Open Space Classification Application.  Click Here



Maine Working Waterfront Tax Law

Enacted in 2006, this law provides for current use valuation of land utilized for commercial fishing and aquaculture production.  State tax bulletins and applications for classification shall be forecoming.  

View the Statute governing the Maine Working Waterfront Tax Law.  Click Here

 
 
Detail Detail
Gardiner City Hall, 6 Church Street, Gardiner, ME 04345 (207) 582-4200
Click Here for Town Office Hours
Website Disclaimer
Virtual Towns & Schools Website