Special Land Use Classifications (Current Use)
Owners with land eligible for one of the classifications below may be able to reduce their tax burden. Often referred to as “current use” programs, these exemptions lower property taxes by assessing land based on its actual use rather than its full market value.
All are state programs and are available to property owners who apply to their local municipality. Applications must be filed with the Assessing Office by April 1 of the year the reduced valuation is first requested.
Some land parcels may be eligible for more than one program. Property must meet certain criteria to qualify for each program. Any future change in the use of the land will cause disqualification from the program and result in a penalty and possible fine..
Tree Growth
This program provides a benefit for owners of at least ten acres of forested land used for commercial harvesting. A forest management and harvest plan must be prepared and a sworn statement to that effect submitted with the application. Applications must include a map of the parcel indicating the forest type breakdown as well as all other areas to be excluded from the tree growth program.
Farmland
In the Farmland program, the property owner is required to have at least five contiguous acres in their parcel of land. The land must be used for farming, agriculture or horticulture and can include woodland and wasteland. Additionally, the parcel must contribute at least $2,000 gross income from farming activities each year.
Open Space
There is no minimum acreage requirement with this program. However, minimum areas and setbacks must be excluded from classification.
The parcel must be preserved or restricted in use to provide a public benefit. Benefits recognized include public recreation, scenic resources, game management, and wildlife habitat.
Working Waterfront
“Working waterfront land” means a parcel or portion of a parcel of land abutting tidal waters or is located in the intertidal zone (located between the high and low water mark) the use of which is more than 50% related to providing access to or in support of the conduct of commercial fishing (including commercial aquaculture) activities.
For more information and applications for any of these programs, visit https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/land-use-programs