# Tree Growth Tax Law

> Tax incentive from Maine Revenue Services and municipal assessors, with Maine Forest Service guidance (State) for ME, United States.

Official page: https://www.maine.gov/dacf/mfs/policy_management/tree_growth_tax_law_info.html
Source: https://treerm.org/residents/programs/me-tree-growth-tax-law · Updated 2026-11-08 · Status: Open

**What you get:** Forest land of 10 or more acres managed for commercial timber is taxed on its ability to grow trees rather than market value

Enacted in 1972 (36 M.R.S. §§ 571-584-A), the Tree Growth program values qualifying forest land by productivity using per-acre rates Maine Revenue Services sets each year, which generally lowers the assessed value and property tax. The landowner must have a forest management and harvest plan prepared or certified by a licensed professional forester, follow it, and update it every 10 years, filing a sworn statement with the assessor on application and every 10 years after. Withdrawing land triggers a penalty: a percentage (30 percent for 10 years or less, falling to 20 percent at 20 or more years) of the difference between the land's just value and its Tree Growth value, or a five-year back-tax calculation.

## Who qualifies

A parcel must contain at least ten acres of forest land used primarily for growing trees to be harvested for commercial use. Parcels with a structure must exclude the minimum lot size or one-half acre, whichever is larger. All owners of an interest in the parcel must consent in writing. Partial enrollment is allowed.

## How to apply

File the Tree Growth Tax Law application and schedule (on the MRS website or from your assessor) with the assessor of the municipality where the land is located by April 1 of the year classification is first requested, with a land classification map and the sworn statement that a forest management and harvest plan exists. Unorganized territory applications go to the State Tax Assessor. The Maine Forest Service recommends calling a District Forester before enrolling because penalties for removing land can be high.

**When:** Apply by April 1 for that tax year

**For:** Landowners, Farmers

> Note: Eligibility, deadline and penalty figures are from Maine Revenue Services Property Tax Bulletin No. 19 dated April 2, 2026 and 36 M.R.S. § 574-B; the Maine Forest Service does not administer the program and its pages give only general guidance.