"Working waterfront land" means a parcel or portion of a parcel of land abutting tidal waters or is located in the intertidal zone (located between the high and low water mark) the use of which is more than 50% related to providing access to or in support of the conduct of commercial fishing (including commercial aquaculture) activities.

Working waterfront land used predominantly (more than 90%) as working waterfront is eligible for a 20% reduction from just value. Working waterfront land used primarily (more than 50%) as working waterfront is eligible for a 10% reduction from just value. Working waterfront land that is permanently protected from a change in use through deeded restriction is eligible for an additional 30% reduction.

If property no longer qualifies as working waterfront, a penalty will be assessed using the same methodology as is used for removal from Tree Growth classification.

See Working Waterfront Q & A and 36 M.R.S. §§ 1131 -1140-B (Current Use Valuation of Certain Working Waterfront Land).

Application for Working Waterfront Land Classification (PDF)

Contact Working Waterfront Program

REMINDER: This listing is a free service of LandCAN.
Working Waterfront 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 Working Waterfront Program

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

Statewide Program in:

• Maine

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