Resolve, To Establish the Maine Tree Growth Tax Law Review Committee
Maine Legislature, Session 123, LD 0543
Committee Amendment CA_A_H656 (House)

COMMITTEE AMENDMENT '11 "to H.P. 421, L.D. 543, "Resolve, To Establish 
the Maine Tree Growth Tax Law Review Committee" 
Amend the resolve by striking out the title and substituting the following: 
'Resolve, To Direct a Review oflssues Concerning the Maine Tree Growth 
Tax Law' 
Amend the resolve by striking out everything after the title and before the summary 
and inserting the following: 
'Sec. 1. Review of Maine Tree Growth Tax Law issues. Resolved: That 
the Director of the Maine Forest Service within the Department of Conservation shall 
convene a task force of interested parties to review the issues in this section related to the 
Maine Tree Growth Tax Law: 
1. 
The advisability of revising the timing and method of detennining the forest 
growth rate portion and the current method of detennining regional and county 
differences in stumpage values of the statutory fonnula for detennining tree growth tax 
values; 
2. Whether data supports the perception that some land is being classified under the 
Maine Tree Growth Tax Law that does not meet statutory requirements or the purpose of 
the law as described in the Maine Revised Statutes, Title 36, section 572. In order to 
complete this task, the task force shall analyze data collected by the Department of 
Conservation, Maine Forest Service; the Department of Administrative and Financial 
Services, Maine Revenue Services; municipalities; and any other reliable source; and 
3. The best methods for ensuring that municipalities and landowners are aware of the 
requirements of the Maine Tree Growth Tax Law and the availability of assistance from 
the Department of Conservation, Maine Forest Service in determining eligibility and 
meeting the ongoing requirements of the law; and be it further 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT·A" to H.P. 421, L.D. 543 
Sec. 2. Members of task force. Resolved: That the Director of the Maine 
Forest Service within the Department of Conservation shall invite to participate in the 
task force representatives of interested landowner groups, municipal government and 
conservation groups. The State Tax Assessor shall appoint a person from the Department 
of Administrative and Financial Services, Maine Revenue Services to participate in the 
task force; and be it further 
Sec. 3. Report. Resolved: That the Director of the Maine Forest Service within 
the Department of Conservation shall submit a report to the joint standing committee of 
the Legislature having jurisdiction over taxation matters by January 15, 2009 describing 
the work of the task force and any recommendations of the task force for statutory 
changes with regard to the issues reviewed. Following receipt and review of the report, 
the joint standing committee of the Legislature having jurisdiction over taxation matters 
may submit legislation to the First Regular Session of the 124th Legislature based on the 
report. ' 
SUMMARY 
This amendment replaces the resolve and directs the Director of the Maine Forest 
Service within the Department of Conservation to convene a task force of interested 
parties to review specific issues related to the Maine Tree Growth Tax Law and make a 
report and recommendations based on the report to the First Regular Session of the 124th 
Legislature. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 0 1/03/08 
~ac:.. 
LD543 
LR 1353(02) 
Resolve, To Establish the Maine Tree Growth Tax Law Review Committee 
Fisca. Note for Bill as Amended by Committee Amendment" A" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Fiscal Detail and Notes 
The additional costs associated with this bill can be absorbed by the Department of Conservation and Maine Revenue 
Services utilizing existing budgeted resources. 
LRI353(02) - Fiscal Note - Page I of I