1. Tree Growth Classification

Tree Growth Tax Law (Title 36 M.R.S.A. §571-584-A)

The Maine Tree Growth Tax Law provides for the valuation of land that has been classified as forest land on the basis of productivity value, rather than on just value. To qualify, a landowner must:

  • Have at least ten(10) acres of forest land.
  • Use the land primarily for the growth of trees to be harvested for commercial use.
  • Submit a forest management and harvest plan prepared by a licensed forester.
  • Have unanimous, written consent from all owners of the parcel.

Filing Deadline:

  • April 1 of the first year in which classification is requested.

Helpful Links:

2021 Per Acre Rates (95%)
Softwood$404
Mixed Wood$435
Hardwood$357