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"Current Use" Land Valuation

The State of Maine has four "current use" programs which offer the property owner a reduction in their assessed value: Tree Growth, Farm Land, Open Space and Working Waterfront.

All four programs are available to the property owner through an application process with the local municipality. Applications must be filed on or before April 1st to be applied to the current year's tax bill.

Certain criteria must be met for each program in order to be eligible and any future change in the use of the land which would cause disqualification would result in a penalty.

For more general information on these programs, please visit the Maine Revenue Services web site. You can find links to each program's application and guidance information below.

• Tree Growth Application (PDF)
• Tree Growth Bulletin (No. 19) (PDF)
• Farmland Application (PDF)
• Farmland Bulletin (No. 20) (PDF)
• Open Space Application (PDF)
• Open Space Bulletin (No. 21) (PDF)
• Working Waterfront Application (PDF)
• Working Waterfront Q&A