An Act To Prevent Unnecessary Expulsion of Landowners from the Maine Tree Growth Tax Law Program
Maine Legislature, Session 125, LD 1138
Committee: Taxation
Sponsors: KNIGHT, LANGLEY, BERRY, FLEMINGS, FOSSEL, HARMON, PICCHIOTTI, RUSSELL, TRAHAN
Amends: 36 MRSA §581, 36 MRSA §1114

Legislative Document 
No. 1138 
H.P. 844 
House of Representatives, March 16, 2011 
An Act To Prevent Unnecessary Expulsion of Landowners from the 
Maine Tree Growth Tax Law Program 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Clerk 
Presented by Representative KNIGHT of Livermore Falls. 
Cosponsored by Senator LANGLEY of Hancock and 
Representatives: BERRY of Bowdoinham, FLEMINGS of Bar Harbor, FOSSEL of Alna, 
HARMON of Palermo, PICCHIOTTI of Fairfield, RUSSELL of Portland, Senator: TRAHAN 
of Lincoln. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §581, sub-§1-A, as enacted by PL 2009, c. 577, §2, is amended 
to read: 
1-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 must provide the landowner with written notice informing the 
landowner that failure to comply will 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 be met 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 shall impose an administrative penalty of $100 on the 
landowner and provide notice of this penalty to the landowner.  Following the imposition 
of the penalty, the landowner has one year from the deadline for compliance as specified 
in section 574-B to comply with the requirements of that section.  If the landowner fails 
to comply within a year, 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. 2.  36 MRSA §1114, as enacted by PL 1975, c. 726, §2, is repealed. 
SUMMARY 
This bill requires the State Tax Assessor to impose a $100 administrative penalty on a 
landowner enrolled in the Maine Tree Growth Tax Law program if the landowner fails to 
file a forest management and harvest plan by the later of the end of the 10-year period 
and the end of the 120-day notice period given by the assessor to notify the landowner 
that a plan is needed.  If the landowner still does not file a plan within one year of the end 
of the 10-year deadline, then the assessor is required to withdraw the land from the tree 
growth tax program and assess a withdrawal penalty.  This bill also repeals the 
15,000-acre cap on land enrolled in the farm and open space tax law program to allow 
easier transfer of property between that program and the tree growth tax law program.