Tree Growth Landowner Tax Law

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 download the Tree Growth Application Form, or contact the Gorham Assessing Office.