This program provides a benefit for owners of at least ten acres of forested land used for commercial harvesting. A forest management and harvest plan must be prepared and a sworn statement to that effect submitted with the application. Applications must include a map of the parcel indicating the forest type breakdown as well as all other areas to be excluded from the tree growth program.

Each year, the State Tax Assessor determines the valuation per acre for each forest type by county. For a list of current Tree Growth rates, see Rule 202 (PDF).

If forest land no longer meets the criteria of eligibility or the landowner opts to withdraw from the tree growth program, a penalty will be assessed. Depending upon the length of time that the parcel has been enrolled, the penalty is between 20% and 30% of the difference between the 100% Tree Growth value and the fair market value of the land.

See Bulletin 19 (PDF) (Maine Tree Growth Tax Law) and 36 M.R.S. §§ 571 - 584 (Tree Growth Tax Law).

Application for Maine Tree Growth Tax Law Program (PDF)

Contact Tree Growth Current Use Program

REMINDER: This listing is a free service of LandCAN.
Tree Growth 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.

Listed in:

• Federal and State Tax Incentives and Programs

Contact Tree Growth Current Use Program

Maine Revenue Services
Property Tax Division
PO Box 9106
Augusta, Maine  04332-9106
Phone: 207-624-5600
Fax: 207-287-6396
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Service Area

Statewide Program in:

• Maine

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