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Understanding Maine's Tree Growth Tax Law
The Maine Legislature passed the Tree Growth Tax Law in 1972 to help Maine landowners maintain their property as productive woodlands, where timber is harvested periodically, when they choose. If the choices you've made in your [Woodland Management Plan] are designed to realize the value of your timber (and meet other goals) through well-planned harvests over time, your property may be eligible for enrollment. You should be sure you understand all of the benefits 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 Law]

In addition to knowing your land's boundaries and completing your Woodland Management Plan, you must have at least ten acres to enroll your property in the Maine Tree Growth Tax Program. You will 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 Maine's 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)

You need not enroll all of your land through the Tree Growth Tax Law. You may decide to manage some of your land 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 others. Your Management Plan and your consulting Forester can help you make those choices. The Maine Forest Service respects your choices and helps you put them into action.

For more information on Maine's Tree Growth Tax Program and the Farm and Open Space Program please contact the [Bureau of Revenue Services] or the Maine Forest Service.

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[Maine Forest Service, Department of Conservation]
22 State House Station, Augusta, Maine 04333-0022
Phone 207-287-2791   In State 1-800-367-0223   TTY 207-287-2213   Fax 207-287-8422

© 2003 Maine Forest Service. All rights reserved.