Tree Growth

The Maine tree growth tax law provides for the valuation of land that has been classified as forestland on the basis of productivity value, rather than on fair market value. The law is based on article IX, Section 8 of the Maine constitution that permits such valuation of forest-lands for property tax purposes.

Requirements for Classification
Minimum Size
Parcels must contain at least 10 acres of forest land.

The land must be used primarily for the growth of trees to be harvest4ed for commercial use. Owners must manage tree growth classified parcels according to accepted forestry practices designed to produce trees having commercial value. In considering this option owners may be guided by but are not limited to the following accepted forestry practices:
  • Boundary line work
  • Cleaning
  • Direct seeding
  • Forest protection measures (insect, fire, wind, etc.)
  • Inventory of standing timber
  • Pruning
  • Site preparation
  • Thinning
  • Timber harvesting
  • Tree planting
  • Weeding
Forest Management & Harvest Plan
A forest management and harvest plan must be prepared for the parcel and a sworn statement to that effect submitted to the assessor. The forest management plan must be updated every 10 years.

Owners must file an application by April 1 of the year in which classification is first requested with the assessor of the jurisdiction where the parcel is located. Visit the assessor’s office for more information.