Tree Growth Application

Maine Tree Growth Application

This program provides a benefit for owners of at least ten acres of forested land used for commercial harvesting. A forest management and harvest plan must be prepared and a sworn statement to that effect submitted with the application. Applications must include a map of the parcel indicating the forest type breakdown as well as all other areas to be excluded from the tree growth program.

Each year, the State Tax Assessor determines the valuation per acre for each forest type by county. For a list of current Tree Growth rates, see Rule 202 (PDF).

If forest land no longer meets the criteria of eligibility or the landowner opts to withdraw from the tree growth program, a penalty will be assessed. Depending upon the length of time that the parcel has been enrolled, the penalty is between 20% and 30% of the difference between the 100% Tree Growth value and the fair market value of the land.

See Bulletin 19 (PDF) (Maine Tree Growth Tax Law) and 36 M.R.S. §§ 571 - 584 (Tree Growth Tax Law).