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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.

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.

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.

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.

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.