Resolve, To Establish the Maine Tree Growth Tax Law Review Committee
Maine Legislature, Session 123, LD 0543
Committee: Taxation
Sponsors: SA VIELLO, PERRY, LANSLEY, MAREAN, PINKHAM, WOODBURY, MILLS

Legislative Document 
No. 543 
H.P.421 
House of Representatives, February 5, 2007 
Resolve, To Establish the Maine Tree Growth Tax Law Review 
Committee 
Reference to the Committee on Taxation suggested and ordered printed. 
Presented by Representative SA VIELLO of Wilton. 
Cosponsored by Senator PERRY of Penobscot and 
---n;~/J7.~ 
MILLICENT M. MacFARLAND 
Clerk 
Representatives: LANSLEY of Sabattus, MAREAN of Hollis, MILLS of Farmington, 
PINKHAM of Lexington Township, WOODBURY of Yarmouth, Senator: MILLS of 
Somerset. 
Printed on recycled paper 
Sec. 1. Maine Tree Growth Tax Law Review Committee established. 
Resolved: That the State Tax Assessor shall convene the Maine Tree Growth Tax Law 
Review Committee, referred to in this resolve as "the committee." In addition to the State 
Tax Assessor or the assessor's designee, the committee must be composed of 2 municipal 
officials recommended by the Maine Municipal Association representing communities 
with a significant amount of property enrolled in the Maine Tree Growth Tax Law 
program and 2 appointees representing the interests of landowners enrolled in the Maine 
Tree Growth Tax Law program, with one appointee r~commended by the Small Woodlot 
Owners Association of Maine and one appointee recommended by the Maine Forest 
Products Association. As appropriate to the committee's duties, the Commissioner of 
Education or the commissioner's designee and the Commissioner of Conservation or the 
commissioner's designee shall attend the committee's meetings and provide any pertinent 
information or recommendations requested; and be it further 
Sec. 2. 
Committee duties. Resolved: That the committee shall examine and 
make recommendations regarding the following issues: 
1. The average annual rate of growth in tree growth valuations over the last 20 years, 
per county; 
2. The differences in the per-acre tree growth rates between the various counties; 
3. The data and methodology used by Maine Revenue Services pursuant to the 
Maine Revised Statutes, Title 36, section 576 and 576-B to annually calculate the per-
acre assessed values under the Maine Tree Growth Tax Law program; 
4. The accuracy of the fixed capitalization rate established in Title 36, section 576-B; 
5. 
The methodology used by Maine Revenue Services to calculate each 
municipality's 90% reimbursement pursuant to 
Title 36, section 578, including the 
determination of each county's undeveloped acreage valuation and the calculation of the 
additional school support required by the modified state valuation attributable to the 
increased valuation of forest land; and 
6. 
The standards governing enrollment into the Maine Tree Growth Tax Law 
program pertaining to the property's primary or principal use as forest land; and be it 
further 
Sec. 3. Reports. Resolved: That the committee shall submit a report of its 
findings and recommendations no later than December 15, 2007 to the Joint Standing 
Committee on Taxation. Following receipt and review of the final report, the Joint 
Standing Committee on Taxation may submit legislation based on the report to the 
SUMMARY 
This resolve establishes the Maine Tree Growth Tax Law Review Committee to 
examine and make recommendations regarding a number of administrative issues related 
to the Maine Tree Growth Tax Law. The committee is required to submit a report of its 
findings and recommendations to the Joint Standing Committee on Taxation no later than 
December 15,2007.