The Maine Legislature enacted the Tree
Growth Tax Law in 1972 to help
landowners maintain their property as productive woodlands, and to broadly support
wood products industry. By choosing to develop a Woodland Management Plan designed to realize the value of your
timber (and meet other goals for your forest) through well-planned harvests
over time, your property may be eligible for enrollment. You should be sure
you understand all of the benefits and obligations of
Maine's Tree Growth Tax Law, as well as
the penalties for removing your land from the program.
View Property Tax Bulletin No. 19 - Maine Tree Growth Tax
To enroll your property in the Maine Tree Growth Tax
Program, you must have at least ten acres of forest land managed primarily
for the production of commercial forest products. You may benefit from a
reduction in property taxes, making it more affordable for you to own and
manage your woodland. The decision to enroll land in the Maine Tree Growth
Tax Program is a long term one. The penalties for removing land from the
program can be high, so consider all the aspects before enrolling.
By completing your Woodland Management Plan and
working with your Consulting Forester, you'll go a
long way toward determining whether
Tree Growth Tax Law is right for you. To be sure you're up to date with
current requirements of the Tree Growth Tax Law, call the Maine Forest
Service. View current Tree Growth Tax Rates
Download the Tree Growth Tax Law Application and Schedule (Adobe version)
If you elect to enroll a parcel of land in the Tree Growth
Tax Program, you need not designate all of the acres as productive forest.
You may decide to manage some of your land (minimum of ten acres) for
timber production, and some of your land for other purposes. Remember, land
managed for timber harvesting can often provide many other benefits,
including wildlife habitat, scenic beauty, recreation, and clean water, to
name a few. Land within the parcel not managed primarily for commercial
harvesting will be valued on the basis of just value. Your consulting forester
can help you make those choices and document them in your Management Plan.
The Maine Forest Service respects your choices and helps you put them into
For more information on
Maine's Tree Growth Tax Program and other
“current use” property tax programs, please contact the Bureau of Revenue Services or the Maine Forest Service. Tax Bulletin #20 explains the Farmland Program and Tax Bulletin #21 explains the Open Space Program. These two programs may be alternatives for those who do not wish to actively
manage their land for commercial forest products.