Maine Legislature, Session 127, LD 1169
Committee: Taxation
Sponsors: DAVIS, SKOLFIELD, BRAKEY, BURNS, CHACE, CRAFTS, WOOD

Legislative Document 
No. 1169 
S.P. 416 
In Senate, March 31, 2015 
RESOLUTION, Proposing an Amendment to the Constitution of 
Maine To Permit 25 Acres or Less To Be Withdrawn from Taxation 
as Timberland and Woodland without Penalty 
Reference to the Committee on Taxation suggested and ordered printed. 
HEATHER J.R. PRIEST 
Secretary of the Senate 
Presented by Senator DAVIS of Piscataquis. 
Cosponsored by Representative SKOLFIELD of Weld and 
Senators: BRAKEY of Androscoggin, BURNS of Washington, Representatives: CHACE of 
Durham, CRAFTS of Lisbon, WOOD of Sabattus. 
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, last ¶ is amended to read: 
In implementing paragraphs A, B, C and D, the Legislature shall provide that any 
change of use higher than those set forth in paragraphs A, B, C and D, except when the 
change is occasioned by a transfer resulting from the exercise or threatened exercise of 
the power of eminent domain or, in the case of timberland and woodland described in 
paragraph A, when the change of use is to 25 acres or less, shall result in the imposition 
of a minimum penalty equal to the tax which would have been imposed over the 5 years 
preceding that change of use had that real estate been assessed at its highest and best use, 
less all taxes paid on that real estate over the preceding 5 years, and interest, upon such 
reasonable and equitable basis as the Legislature shall determine.  Any statutory or 
constitutional penalty imposed as a result of a change of use, whether imposed before or 
after the approval of this subsection, shall be determined without regard to the presence 
of minerals, provided that, when payment of the penalty is made or demanded, whichever 
occurs first, there is in effect a state excise tax which applies or would apply to the 
mining of those minerals. 
; 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 authorize the 
withdrawal of 25 acres or less of timberland and woodland 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 a person to 
withdraw 25 acres or less of timberland and woodland from current use valuation without 
incurring a penalty.