An Act To
Maine Legislature, Session 125, LD 1142
Committee Amendment CA_A_H580 (House)

COMMITTEE AMENDMENT "A" to H.P. 848, L.D. 1142, Bill, "An Act To 
Amend the Farm and Open Space Tax Law" 
Amend the bill by striking out the title and substituting the following: 
'Resolve, Directing the Department of Administrative and Financial Services, 
Bureau of Revenue Services To Review the Farm and Open Space Tax Law' 
Amend the bill by striking out everything after the title and before the summary and 
inserting the following: 
'Sec. 1. Review. Resolved: That the Department of Administrative and Financial 
Services, Bureau of Revenue Services, referred to in this resolve as "the bureau," shall 
work with guidance from the Department of Agriculture, Food and Rural Resources to 
evaluate land used directly and indirectly for or in support of agricultural activities 
associated with a parcel enrolled in the farm and open space tax law pursuant to the 
Maine Revised Statutes, Title 36, chapter 105, subchapter 10. The bureau shall invite 
representatives from a statewide farming association and a statewide association 
representing municipalities to participate in the review. 
The bureau's review must 
consider land within the footprint of agriculture-related buildings, including greenhouses, 
dairy barns and buildings used to feed or shelter livestock. The bureau's review must 
consider the method for the valuation of such lands under a current use valuation 
methodology and an assessment of the thresholds for acreage and income that allow 
farmland to be assessed at current use; and be it further 
Sec. 2. Report. Resolved: That, no later than December 31, 2011, the bureau 
shall submit a report that includes the findings of the review under section 1 and provides 
recommendations, including suggested legislation to implement the recommendations, to 
the Joint Standing Committee on Taxation and the Joint Standing Committee on 
Agriculture, Conservation and Forestry; and be it further 
Sec. 3. Authority to submit legislation. Resolved: That the Joint Standing 
Committee on Taxation may submit a bill pertaining to recommendations pursuant to 
section 2 to the Second Regular Session of the 125th Legislature.' 
COMMITTEE AMENDMENT 
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COMMITTEE AMENDMENT 'A" to H.P. 848, L.D. 1142 
SUMMARY 
This amendment changes the bill to a resolve and changes the title. It requires the 
Department of Administrative and Financial Services, Bureau of Revenue Services to 
work with guidance from the Department of Agriculture, Food and Rural Resources to 
evaluate land used for agricultural activities enrolled in the farm and open space tax law 
and to consider land within the footprint of agriculture-related buildings. The amendment 
requires the bureau's review to consider the method for the valuation of such lands under 
a current use valuation methodology and an assessment of the thresholds for acreage and 
income that allow farmland to be assessed at current use. It requires the bureau to invite 
the participation of representatives from municipalities and a statewide farming 
aSSOCIatIOn. 
It requires the bureau to submit a report with recommendations and 
suggested legislation to the Joint Standing Committee on Taxation and the Joint Standing 
Committee on Agriculture, Conservation and Forestry. It authorizes the Joint Standing 
Committee on Taxation to submit a bill pertaining to the recommendations of the report 
to the Second Regular Session of the 125th Legislature. 
FISCAL NOTE REQUIRED 
(See attacheq) 
COMMITTEE AMENDMENT 
Fiscal Detail and Notes 
Approved: 06/04111 Mac.. 
LD 1142 
LR 787(02) 
An Act To Amend the Farm and Open Space Tax Law 
Fiscal Note for Bill as Amended by Committee Amendment 'A" 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Any additional costs to Maine Revenue Services to evaluate agricultural land, review valuation methods, develop 
recommendations for thresholds allowing farmland to be assessed based on current use and to report findings to the 
legislature can be absorbed within existing budgeted resources. 
LR0787(02) - Fiscal Note - Page 1 of 1