Tree Growth Tax Law

(Title 36, M.R.S.A. Sections 571-584A PL 1995, c. 236 amd.)

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:

  1. have at least 10 acres in forest production
  2. have a forest management and harvest plan
  3. fill out an application to be filed with the Assessor's Office
  4. file by April 1 in the year for which the classification is requested
For an application form, select the link below or contact the Waterboro Assessing Office.

Tree Growth Application Form

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