Tree Growth Tax Law Information
Some of the files below are PDF files which require the free Adobe Reader.
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.
- Maine’s Tree Growth Tax Program:The Basics (pdf | 10.5 MB)
- MFS Information Sheet #17, The Maine Tree Growth Tax Law (pdf | 80 KB)
- Property Tax Bulletin No. 19 (pdf | 85 KB)
- Tree Growth Tax Law application (pdf | 46 KB)
- Current Tree Growth Tax Law valuations (pdf | 9 KB) | (view html version)
- Find a District Forester
Forester's Institute Workshop Presentations on Tree Growth Tax Law - October 11 (Scarborough) & 12 (Bangor), 2017
- Tree Growth Tax Law – A Little Bit of History & the Governor’s Executive Order - Donald Mansius (pdf | 424 KB)
- Commonly Heard Questions from Landonwers, Foresters, and Assessors - Andy Shultz (pdf | 178 KB)
- Tree Growth Forest Management & Harvest Plans: MFS Review Procedures & Review Findings - Tim Post (pdf | 263 KB)
- Open Space Program - Maine Revenue Services (pdf | 63 KB)