An Act To Avoid Unnecessary Removal of Land from the Maine Tree Growth Tax Law Program
Maine Legislature, Session 124, LD 1635
Committee Amendment CA_A_H751 (House)
Amends: 36 MRSA §581

COMMITTEE AMENDMENT "A " to H.P. 1163, L.D. 1635, Bill, "An Act To 
Avoid Unnecessary Removal of Land from the Maine Tree Growth Tax Law Program" 
Amend the bill by striking out all of the emergency preamble and inselting the 
following: 
'Mandate preamble. This measure requires one or more local units of government 
to expand or modifY activities so as to necessitate additional expenditures. fi'om local 
revenues but does not provide funding for at least 90% of those expenditures. Pursuant to 
the Constitution of Maine, Alticle IX, Section 21, 2/3 of all of the members elected to 
each House have determined it necessary to enact this measure.' 
Amend the bill by striking out everything after the enacting clause and before the 
summary and inselting the following: 
'Sec. 1. 36 MRSA §581, sub-§l, as repealed and replaced by PL 2007, c. 627, 
§ 16, is amended to read: 
1. Assessor determination; owner request. If the assessor determines that land 
subject to this subchapter no longer meets the requirements of this subchapter, the 
assessor must withdraw the land fi'om taxation under this subchapter. 
BefeFe 
'tvithdrawing a parcel from taxation under this subchapter, if the sole reason the land does 
not meet the requirements of this subchapter is that the owner failed to file the s'tvorn 
statement required under section 574 E, the assessor shall provide the O'i'l'l1er with ',vritten 
notice by regular mail of the deadline to file the s'.vorn statement and permit the O'i'l'l1er at 
least 60 days to respond to that notice. An owner of land subject to taxation under this 
subchapter may at any time request withdrawal of that land from taxation under this 
subchapter by celtifYing in writing to the assessor that the land is no longer to be 
classified under this subchapter. 
Sec. 2. 36 MRSA §581, sub-§l-A is enacted to read: 
I-A. Notice of compliance. No earlier than 185 days prior to a deadline established 
by section 574-B, if the landowner has not yet complied with the requirements of that 
section, the assessor mllst provide the landowner with written notice informing the 
Page I - 124LR2178(02)-1 
COMMITTEE AMENDMENT 
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COMMITfEE AMENDMENT 'A" to H.P. 1163, L.D. 1635 
landowner that failure to comply wilI result in the withdrawal of the property from 
taxation under this subchapter. The notice, at a minimum, must inform the landowner of 
the statutory requirements that need to bemet and the date of the deadline for compliance 
and that the consequences of withdrawal could include the assessment of substantial 
financial penalties against the owner. If the notice is issued less than 120 days before the 
deadline, the owner has 120 days from the date of the notice to provide the assessor with 
the documentation to achieve compliance with section 574-B, and the notice must specify 
the date by which the owner must comply. 
At the expiration of the deadline for compliance with section 574-B or 120 days from the 
date of the notice, whichever is later, if the landowner has failed to meet the requirements 
of section 574-B, the assessor must withdraw the parcel from taxation under this 
subchapter and impose a withdrawal penalty under subsection 3. 
This subsection does not limit the assessor from issuing other notices or compliance 
reminders to property owners at any time in addition to the notice required by this 
subsection. 
Sec. 3. Relief from withdrawal and penalty. The State Tax Assessor shalI 
waive penalties assessed and refund penalties paid with regard to any parcel of land in the 
unorganized territory that was withdrawn from taxation under the Maine Tree Growth 
Tax Law between September 20, 2007 and July 1, 2010 and return that land to 
classification under the Maine Tree Growth Tax Law if the landowner demonstrates the 
parcel is in compliance with alI requirements of the Maine Revised Statutes, Title 36, 
section 574-B before April 1,2011.' 
SUMMARY 
This amendment replaces the bilI and creates a process requiring assessors to notify 
landowners of the deadline for submission of certain information associated with land 
classified under the Maine Tree Growth Tax Law. 
The amendment also provides relief from withdrawal and penalty to landowners in 
the unorganized territory that had land withdrawn between September 20, 2007 and July 
1, 2010 if the" landowner demonstrates compliance with all tree growth classification 
requirements before April 1, 2011. 
The amendment removes the emergency preamble and emergency clause and adds 
the mandate preamble. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
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Approved: 03/17/10 
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LD 1635 
LR 2178(02) 
An Act To Avoid Unnecessary Removal of Land from the Maine Tree Growth Tax Law Program 
Fiscal Note for Bill as Amended by Committee Amendment A" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
State Mandate - Exempted 
2009-10 
2010-11 
Projections 
2011-12 
Projections 
2012-13 
_,/A,evenue 
Other Special Revenue Funds 
$0 
($200,000) 
$0 
State Mandates 
Required Activity 
Unit Affected 
Requiring local tax assessors to oversee a compliance regime related to the Tree 
Municipality 
Growth Tax Law according to specified notice requirements over a defined time-
period may' mean 'extra time for compliance monitoring work by local municipal tax 
assessors. 
$0 
Local Cost 
Insignificant 
statewide, 
The required local activities in this bill may represent a State mandate pursuant to the Constitution of Maine. With the 
inclusion of the Mandate Preamble, a two-thirds vote of the members of each House exempts the State from the 
requirement that it fund 90% of the cost of this mandate. 
Fiscal Detail and Notes 
Reimbursements to property owners in the Unorganized Territory to refund penalties paid under the Tree Growth Tax 
Law between September 20,2007 and the effective date of this Act will result in a loss to the Unorganized Territory 
Education and Services Fund of approximately $200,000 during fiscal year 2010-11. 
LR2178(02) - Fiscal Note - Page 1 of 1