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-A) 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.

2013 Maine Forest Service report to Legislature's Taxation Committee regarding Tree Growth Tax Law issues (pdf | 1.7 MB)

2009 Maine Forest Service report to Legislature's Taxation Committee regarding Tree Growth Tax Law issues (pdf | 1.2 MB)

MFS report to Governor on Tree Growth Tax Law, December 2017. (pdf | 1.43 MB)


Forester's Institute Workshop Presentations on Tree Growth Tax Law - October 11 (Scarborough) & 12 (Bangor), 2017

Presentations

Handouts