Maine Legislature, Session 126, LD 0107
Committee: Taxation
Sponsors: DAVIS, BURNS, AYOTTE, BLACK, GIFFORD, LONG, WEAVER, CUSHING, SHERMAN, THIBODEAU

Legislative Document 
No. 107 
H.P. 89 
House of Representatives, January 24, 2013 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Permit the Legislature To Provide a One-year Period of 
Penalty Relief for Withdrawal of Forest Land from Current Use 
Valuation 
Reference to the Committee on Taxation suggested and ordered printed. 
MILLICENT M. MacFARLAND 
Clerk 
Presented by Representative DAVIS of Sangerville. 
Cosponsored by Senator BURNS of Washington and 
Representatives: AYOTTE of Caswell, BLACK of Wilton, GIFFORD of Lincoln, LONG of 
Sherman, WEAVER of York, Senators: CUSHING of Penobscot, SHERMAN of Aroostook, 
THIBODEAU of Waldo. 
Constitutional amendment. Resolved: Two thirds of each branch of the 
Legislature concurring, that the following amendment to the Constitution of Maine be 
proposed: 
Constitution, Art. IX, §8, sub-§2-A is enacted to read: 
2-A.  Penalty relief; forest land.  Notwithstanding the penalty provisions of 
subsection 2, the Legislature may provide a one-calendar-year period of penalty relief.  
During this period, forest land taxed at current use valuation may be withdrawn from 
taxation at current use valuation without any penalty if the forest land has been taxed at 
current use valuation for at least 5 years and at least 50% of the forest land that is taxed at 
current use valuation owned by the person withdrawing the forest land is withdrawn 
simultaneously.  Forest land that is withdrawn without penalty pursuant to this subsection 
may not be taxed in any current use valuation category for at least 20 years after 
withdrawal.  The Legislature may not provide a one-calendar-year period of withdrawal 
more often than every 5th year. 
; and be it further 
Constitutional referendum procedure; form of question; effective date. 
Resolved:  That the municipal officers of this State shall notify the inhabitants of their 
respective cities, towns and plantations to meet, in the manner prescribed by law for 
holding a statewide election, at a statewide election held in the month of November 
following the passage of this resolution, to vote upon the ratification of the amendment 
proposed in this resolution by voting upon the following question: 
"Do you favor amending the Constitution of Maine to permit the 
Legislature to authorize periodically the withdrawal of forest land from 
current use valuation for purposes of property taxation without payment 
of a penalty?" 
The legal voters of each city, town and plantation shall vote by ballot on this question 
and designate their choice by a cross or check mark placed within the corresponding 
square below the word "Yes" or "No."  The ballots must be received, sorted, counted and 
declared in open ward, town and plantation meetings and returns made to the Secretary of 
State in the same manner as votes for members of the Legislature.  The Governor shall 
review the returns.  If it appears that a majority of the legal votes are cast in favor of the 
amendment, the Governor shall proclaim that fact without delay and the amendment 
becomes part of the Constitution of Maine on the date of the proclamation; and be it 
further 
Secretary of State shall prepare ballots. Resolved: That the Secretary of State 
shall prepare and furnish to each city, town and plantation all ballots, returns and copies 
of this resolution necessary to carry out the purposes of this referendum. 
SUMMARY 
This resolution proposes to amend the Constitution of Maine to permit the 
Legislature to provide a one-year period of relief from the penalty for withdrawal of 
forest land from current use valuation if the forest land has been taxed at current use 
valuation for at least 5 years and the owner is withdrawing at least 50% of the owner's 
forest land.  The availability of the relief period would be limited to no more than once 
every 5 years.