Tree Growth

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 more information and an application, visit the Assessor's Office or view the State's Property Tax Bulletin # 19 on Tree Growth: Property Tax Bulletin 19
  • The Maine Forest Service also puts out a helpful bulletin.