Farmland and Tree Growth Property Tax Law

If your land is eligible, it is your right to apply for current-use assessment in your town.

FARMLAND
For land to be eligible, the land must be used for farming, agriculture, or horticulture, the tract must be at least 5 contiguous acres, and it must generate an annual gross income of at least $2,000 from farming activities each year. The tract can include a woodlot, but any firewood and timber cut on the woodlot may not count toward the farm income requirement. See Farmland Bulletin 20 for important details.

The landowner must submit the Farmland Application Schedule, evidence of gross income, and a map indicating the farmland types and other areas not classified as farmland, to the Town Assessor in April 1. If approved, the new tax rate will be applied in the next tax year and the landowner must report income from farming activities every other year thereafter.

If land ceases to be used for farming activities, it no longer qualifies as a farmland tract, and a penalty will be assessed.

Farmland Bulletin 20
Farmland Application Schedule

For assistance please contact: Farmland Protection Specialist, stephanie.gilbert@maine.gov  (207) 287-7520

TREE GROWTH
For land to be eligible it must be used for commercial harvesting in accordance with a Forest Management Plan and the tract must be at least 10 acres of forested land. See Tree Growth Bulletin 19 for important details.

The landowner must submit a Tree Growth Application Schedule, a Forest Management and Harvest Plan prepared by a licensed Maine Forester, a sworn statement to that effect, and a map indicating the forest types and other areas not classified as tree growth, to the Town Assessor by April 1. If approved, the new tax rate will be applied in the next tax year and the landowner must report harvest activities every other year thereafter.

If the forestland no longer meets the criteria of eligibility or the landowner opts to withdraw from tree growth classification, then a penalty will be determined.

Tree Growth Bulletin 19
Tree Growth Application Schedule

For assistance please contact: Landowner Outreach Forester, Andrew.H.Shultz@maine.gov (207) 287-8430.