Open Space Current Use Program on the Land Conservation Assistance Network

Open Space Current Use Program
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last updated: February 2023

There is no minimum acreage requirement with this program. However, minimum areas and setbacks must be excluded from classification.

The parcel must be preserved or restricted in use to provide a public benefit. Benefits recognized include public recreation, scenic resources, game management, and wildlife habitat.

The municipal assessor is responsible for determining the value placed on open space land. In the determination of that value, the assessor must consider the sale price that a particular open space parcel would command in the open market if it were to remain in the particular category or categories of open space land for which it qualifies.

If an assessor is unable to determine the value of a parcel of open space land based on the valuation method above, the assessor may use the alternative valuation method. Using this method, the assessor reduces the fair market value of an open space land parcel by the cumulative percentage reduction for which the land is eligible according to certain categories. Those categories are as follows:

Ordinary Open Space - 20% reduction
Permanently Protected - 30% reduction
Forever Wild - 20% (cannot be combined with Managed Forest)
Public Access - 25% reduction
Managed Forest - 10% reduction (cannot be combined with Forever Wild)

In other words, if the property met all of the above requirements, the owner would see a cumulative reduction of up to 95% on the classified land.

If property no longer qualifies as open space, a penalty will be assessed using the same methodology as is used for removal from the Tree Growth program (see below).

See Bulletin 21 (PDF) (Open Space Tax Law) and 36 M.R.S. §§ 1101 - 1121 (Farm and Open Space Tax Law).

Application for Open Space Land Classification (PDF)

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Open Space Current Use Program is not employed by or affiliated with the Land Conservation Assistance Network, and the Network does not certify or guarantee their services. The reader must perform their own due diligence and use their own judgment in the selection of any professional.