An Act To Provide the State the Right of First Refusal for the Purchase of Certain Land on Which a Subsidy Has Been Paid (AFTER DEADLINE)
Maine Legislature, Session 128, LD 1844
Committee: Taxation
Sponsors: JACKSON, MARTIN, CARPENTER, DAVIS, DILL, SAVIELLO, DUNPHY, FREDETTE, GOLDEN, TIMBERLAKE
Amends: 36 MRSA §581-H, 36 MRSA §1115-A

Legislative Document
No. 1844
S.P. 698
In Senate, February 27, 2018
An Act To Provide the State the Right of First Refusal for the 
Purchase of Certain Land on Which a Subsidy Has Been Paid
(AFTER DEADLINE)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
205.
Reference to the Committee on Taxation suggested and ordered printed.
HEATHER J.R. PRIEST
Secretary of the Senate
Presented by Senator JACKSON of Aroostook.
Cosponsored by Representative MARTIN of Eagle Lake and
Senators: CARPENTER of Aroostook, DAVIS of Piscataquis, DILL of Penobscot, 
SAVIELLO of Franklin, Representatives: DUNPHY of Old Town, FREDETTE of Newport, 
GOLDEN of Lewiston, TIMBERLAKE of Turner.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §581-H is enacted to read:
§581-H.  Right of first refusal
If the owner of a parcel of forest land of at least 2,500 acres subject to taxation under 
this subchapter intends to sell that parcel, the owner, prior to accepting an offer from a 
person who is not a resident of the United States to buy that parcel, shall offer the State 
the opportunity to purchase that parcel at the price offered by the person who is not a 
resident of the United States.  The owner of the parcel shall notify the State of the 
location and size of the parcel being offered for sale and the offered purchase price.  If the 
State does not exercise its right to purchase the parcel within 30 days of notice of the 
prospective sale by the owner, the owner may sell the parcel to any other person but at no 
less than the price provided in the notice to the State.  If the State exercises its right to 
purchase the property, notwithstanding any provision of law to the contrary, the State 
shall pay the taxes assessed on that property to the assessing authority.
Sec. 2.  36 MRSA §1115-A is enacted to read:
§1115-A.  Right of first refusal
If the owner of a parcel of open space land or farmland of at least 2,500 acres subject 
to taxation under this subchapter intends to sell that parcel, the owner, prior to accepting 
an offer from a person who is not a resident of the United States to buy that parcel, shall 
offer the State the opportunity to purchase that parcel at the price offered by the person 
who is not a resident of the United States.  The owner of the parcel shall notify the State 
of the location and size of the parcel being offered for sale and the offered purchase price.  
If the State does not exercise its right to purchase the parcel within 30 days of notice of 
the prospective sale by the owner, the owner may sell the parcel to any other person but at 
no less than the price provided in the notice to the State.  If the State exercises its right to 
purchase the property, notwithstanding any provision of law to the contrary, the State 
shall pay the taxes assessed on that property to the assessing authority.
SUMMARY
This bill requires the owner of a parcel of land that is at least 2,500 acres and that is 
enrolled in the Maine Tree Growth Tax Law program or is subject to the farm and open 
space tax law who receives an offer from a person who is not a resident of the United 
States to buy that parcel of land, prior to accepting the offer, to provide the State with 
notice of the offer.  The State has 30 days to purchase the parcel of land at the price 
offered to the owner.  If the State does not exercise its right to purchase the parcel of land, 
the owner may sell the parcel of land but at no less than the price offered to the State.  If 
the State exercises its right to purchase the property, notwithstanding any provision of 
law to the contrary, the State is required to pay the taxes assessed on that property to the 
assessing authority.