Tree Growth Tax Law Information

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Maine’s public policy encourages the management of forestland for a continuous supply of forest products and services. The Tree Growth Tax Law (36 MRS §571 to §584-AExternal Link) is a cornerstone of this policy. Forestland enrolled in the program is valued on the basis of its ability to grow trees rather than its “highest and best use.”

This site provides information for landowners, assessors, and foresters about the Tree Growth Tax Law.

Maine Forest Service reports to Legislature's Taxation Committee regarding Tree Growth Tax Law issues (PDF)