As a matter of public policy, the State of Maine has set up a Tree Growth category of property which values land according to rates established by the State rather than market value. A property owner who wishes to maintain land for the planting, culture, and continuous harvesting of trees may apply for a Tree Growth classification. The owner should be intent on actual long-term tree cultivation as any change in use triggers a hefty penalty tax.
To apply, a landowner should:
- have at least 10 acres in forest production.
- have a forest management and harvest plan.
- fill out an application to be filed with the Assessor's Office.
- file by April 1st in the year for which the classification is requested.
For more information, please see the Tree Growth Bulletin put out by Maine Revenue Services linked below.
Tree Growth Bulletin (PDF)
For the Tree Growth Application, please click the link below.
Tree Growth Application (PDF)