An Act To Amend the Maine Tree Growth Tax Law
Maine Legislature, Session 126, LD 0400
Committee: Taxation
Sponsors: JONES, JACKSON, CHENETTE, CHIPMAN, DAUGHTRY, HICKMAN, KUSIAK, NOON, SAUCIER
Amends: 36 MRSA §574-B

Legislative Document 
No. 400 
H.P. 275 
House of Representatives, February 12, 2013 
An Act To Amend the Maine Tree Growth Tax Law 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative JONES of Freedom. 
Cosponsored by Senator JACKSON of Aroostook and 
Representatives: CHENETTE of Saco, CHIPMAN of Portland, DAUGHTRY of Brunswick, 
HICKMAN of Winthrop, KUSIAK of Fairfield, NOON of Sanford, SAUCIER of Presque Isle. 
Be it enacted by the People of the State of Maine as follows: 
Sec. 1.  36 MRSA §574-B, sub-§3, as amended by PL 2011, c. 618, §2, is further 
amended to read: 
3.  Transfer of ownership.  When land taxed under this subchapter is transferred to a 
new owner, within one year of the date of transfer, the new landowner must file with the 
municipal assessor or the State Tax Assessor for land in the unorganized territory one of 
the following: 
A.  A sworn statement indicating that a new forest management and harvest plan has 
been prepared; or 
B.  A statement from a licensed professional forester that the land is being managed 
in accordance with the plan prepared for the previous landowner. 
The new landowner may not harvest or authorize the harvest of forest products for 
commercial use until a statement described in paragraph A or B is filed with the assessor.  
A person owning timber rights on land taxed under this subchapter may not harvest or 
authorize the harvest of forest products for commercial use until a statement described in 
paragraph A or B is filed with the assessor. 
Parcels of land subject to section 573, subsection 3, paragraph B or C are exempt from 
the requirements under this subsection. 
For the purposes of this subsection, "transferred to a new owner" means the transfer of 
the controlling interest in the fee ownership of the land or the controlling interest in the 
timber rights on the land; and 
Sec. 2.  36 MRSA §574-B, sub-§4, as enacted by PL 2011, c. 618, §2, is amended 
to read: 
4.  Attestation.  Beginning August 1, 2012, when a landowner is required to provide 
to the assessor evidence that a forest management and harvest plan has been prepared for 
the parcel or updated pursuant to subsection 1, or when a landowner is required to 
provide evidence of compliance pursuant to subsection 2, the landowner must provide an 
attestation that the landowner's primary use for the forest land classified pursuant to this 
subchapter is to grow trees to be harvested for commercial use or that the forest land is 
land described in section 573, subsection 3, paragraphs paragraph A, B, C or E.  The 
existence of multiple uses on an enrolled parcel does not render it inapplicable for tax 
treatment under this subchapter, as long as the enrolled parcel remains primarily used for 
the growth of trees to be harvested for commercial use.; and 
Sec. 3.  36 MRSA §574-B, sub-§5 is enacted to read: 
5.  Harvesting limitations.  The landowner must attest that the harvesting of trees 
will be performed by persons who are residents of the State and that the forest products 
harvested will be processed only by processors located in the State.  Failure to comply 
with the provisions of this subsection is considered a change of use requiring the parcel of 
land to be withdrawn from classification under section 581. 
SUMMARY 
This bill provides that a landowner applying for classification of land under the 
Maine Tree Growth Tax Law must attest that the harvesting of trees on the land will be 
performed by persons who are residents of the State and that forest products from the 
land will be processed only by processors located in the State.