An Act To Amend the Farm and Open Space Tax Law
Maine Legislature, Session 123, LD 1299
Committee: Taxation
Sponsors: JOY, SHERMAN, CRAY, GIFFORD, LANSLEY, RICHARDSON, SA VIELLO, THOMAS
Amends: 36 MRSA §576-A, 36 MRSA §580, 36 MRSA §1102, 36 MRSA §1106-A, 36 MRSA §1110

Legislative Document 
No. 1299 
H.P.917 
House of Representatives, March 9, 2007 
An Act To Amend the Farm and Open Space Tax Law 
Reference to the Committee on Taxation suggested and ordered printed. 
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MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative JOY of Crystal. (BY REQUEST) 
Cosponsored by Senator SHERMAN of Aroostook and 
Representatives: CRAY of Palmyra, GIFFORD of Lincoln, LANSLEY of Sabattus, 
RICHARDSON of Warren, SA VIELLO of Wilton, THOMAS of Ripley. 
Prilllt:u 011 rel:ydt!d raper 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1. 36 MRS A §574-A, as amended by PL 1989, c. 508, §9, is further amended 
by adding at the end a new paragraph to read: 
This section does not apply to land that is also subject to taxation under section 1106-
A, subsection 3, paragraph D. 
Sec. 2. 36 MRSA §576-A, as enacted by PL 1973, c. 308, §5, is amended to read: 
§576-A. Valuation of areas other than forest land 
Areas other than forest land within any parcel of forest land sfl.a.ll. must be valued on 
the basis of fair market value or the value as determined by subchapter 10 if the land is 
also subject to taxation under section 11 06-A, subsection 3, paragraph D. 
Sec. 3. 36 MRS A §578, sub-§4 is enacted to read: 
4. Open space land. Land may be subject to taxation under this subchapter and 
subchapter 10, and must be valued at the lesser of the valuations under this subchapter 
and subchapter 10, less an additional lO%. 
Sec. 4. 36 MRSA §580, a~,enacted by PL 1971, c. 616,. §8, is amended to read: 
§580. Reclassification 
Land subject to taxes under this subchapter may be reclassified as to forest type by 
the assessor upon application of the owner with a proper showing of the reasons 
justifying such reclassification or upon the initiative of the respective assessor where the 
facts justify same, Land subject to taxes under this section may be subject to taxation 
under section l106-A, subsection 3, paragraph D without being reclassified, 
Sec. 5. 36 MRSA §1102, sub-§6, as amended by PL 1989, c, 748, § 1, is further 
amended to read: 
6. Open space land. "Open space land" means any area of land, including state 
wildlife and management areas, land subject to taxation under subchapter 2-A, 
sanctuaries and preserves designated as such in Title 12, the preservation or restriction of 
the use of which provides a public benefit in any of the following areas: 
A. Conserving scenic resources; 
B. Enhancing public recreation opportunities; 
C. Promoting game management; or 
D. Preserving wildlife or wildlife habitat. 
Sec. 6. 36 MRSA §1106-A, sub-§3, ~ 
is enacted to read: 
D. 
Public recreational land is an area of open space land that is eligible for an 
additional cumulative percentage reduction in valuation because it is open to the 
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public without limitation for all legal outdoor recreational activities, including but not 
limited to use of a designated all-terrain vehicle or snowmobile trail, hunting, fishing, 
motorcycling, bicycling and horseback riding. 
Sec. 7. 36 MRS A §1106-A, sub-§4 is enacted to read: 
4. Public recreational land. Land may be subject to taxation under subchapter 2-A 
and subsection 3, paragraph D, and must be valued at the lesser of the valuations under 
subchapter 2-A and this subchapter, less an additional 10%. 
Sec. 8. 36 MRSA §1110, as repealed and replaced by PL 1977, c. 696, §269, is 
amended to read: 
§ 111 O. Reclassification 
Land subject to taxes under this subchapter may be reclassified as to land 
classification by the municipal assessor, chief assessor or State Tax Assessor upon 
application of the owner with a proper showing of the reasons justifying that 
reclassification or upon the initiative of the respective municipal assessor, chief assessor 
or State Tax Assessor where the facts justify the same. In the event that the municipal 
assessor, chief assessor or State Tax Assessor determines, upon fits the assessor's own 
initiative, to reclassify land previously classified under this subchapter, he the assessor 
shall provide to the owner or owners of the land by certified mail, return receipt 
requested, notice of fits the assessor's intention to reclassify that land and the reasons 
therefor-:-. Land subject to taxes under section 1106-A, subsection 3, paragraph D may be 
subject to taxation under subchapter 2-A without being reclassified. 
SUMMARY 
This bill creates a category of land in the farm and open space tax laws called "public 
recreational land," which is open space land that receives additional reduction in taxes 
under the laws for keeping the land open to unlimited public recreational activities. This 
bill also allows public recreational land also to be forest land under the Maine Tree 
Growth Tax Law, in which case the land is assessed as either open land or forest land, 
whichever is lower, with an additional 10% reduction in taxes for being in both programs . 
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