An Act to Amend the Open Space Tax Law
Maine Legislature, Session 132, LD 1630
Sponsors: SAYRE, BLACK
Amends: 36 MRSA §1102, 36 MRSA §1106-A, 36 MRSA §1109, 36 MRSA §1114

Legislative Document
No. 1630
H.P. 1084
House of Representatives, April 15, 2025
An Act to Amend the Open Space Tax Law
Received by the Clerk of the House on April 11, 2025.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative SAYRE of Kennebunk.
Cosponsored by Senator BLACK of Franklin and
Representatives: BELL of Yarmouth, FRIEDMANN of Bar Harbor, Senators: BENNETT of 
Oxford, INGWERSEN of York, TIPPING of Penobscot.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §1102, sub-§4-A, as enacted by PL 2011, c. 618, §5, is repealed.
Sec. 2.  36 MRSA §1102, sub-§4-C is enacted to read:
4-C.  Forest climate resilience and carbon management plan.  "Forest climate 
resilience and carbon management plan" means a written document prepared by a licensed 
professional forester that:
A. Describes activities to enhance, on forested land or farm woodland, climate 
resilience or the storage or sequestration of forest carbon;
B. Identifies and describes specific activities, including specific silvicultural practices 
recommended to meet the objectives described in paragraph A, including an adequate 
scientific foundation for achieving those objectives;
C. Includes schedules, specific forest stand locations and acres and silvicultural 
prescriptions for recommended practices; and
D.  Includes a forest type map and locations of all water bodies and wetlands.
Sec. 3.  36 MRSA §1102, sub-§6, ¶C, as amended by PL 1989, c. 748, §1, is further 
amended to read:
C.  Promoting game management; or
Sec. 4.  36 MRSA §1102, sub-§6, ¶D, as amended by PL 1989, c. 748, §1, is further 
amended to read:
D.  Preserving or enhancing wildlife or wildlife habitat.; or
Sec. 5.  36 MRSA §1102, sub-§6, ¶E is enacted to read:
E.  Managing woodland for climate resilience or forest carbon storage and 
sequestration.
Sec. 6.  36 MRSA §1102, sub-§10, as enacted by PL 2003, c. 619, §1 and amended 
by PL 2011, c. 657, Pt. W, §5, is repealed.
Sec. 7.  36 MRSA §1102, sub-§11 is enacted to read:
11.  Wildlife habitat.  "Wildlife habitat" means land that is:
A. Managed for the enhancement or protection of aquatic or terrestrial wildlife species; 
or
B. Subject to a written management agreement between the landowner and either the 
Department of Inland Fisheries and Wildlife or the Department of Agriculture, 
Conservation and Forestry to ensure that the habitat benefits provided by the land are 
not lost.  Management agreements may be revised or updated by mutual consent of 
both parties at any time.  Management agreements must be renewed at least every 10 
years.
"Wildlife habitat" under this paragraph must also meet one of the following criteria:
(1) The land is designated by the Department of Inland Fisheries and Wildlife as 
supporting important wildlife habitat;
(2)  The land supports the life cycle of any species of wildlife as identified by the 
Department of Inland Fisheries and Wildlife;
(3)  The land is identified by the Department of Agriculture, Conservation and 
Forestry as supporting a natural vegetation community; or
(4)  The land is designated as a resource protection area in a comprehensive plan, 
zoning ordinance or zoning map.
Sec. 8.  36 MRSA §1102, sub-§12 is enacted to read:
12.  Wildlife habitat management plan.  "Wildlife habitat management plan" means 
a written document prepared by a licensed professional forester or a wildlife biologist from 
the Department of Inland Fisheries and Wildlife that:
A.  Describes activities to maintain or enhance wildlife habitat on a parcel;
B.  Identifies and describes specific activities, including silvicultural and other 
practices to meet the objectives described in paragraph A, including schedules, specific 
natural community types or forest types, locations and acres and silvicultural 
prescriptions; and
C.  Includes a map of forest types or natural community types and locations of all water 
bodies and wetlands.
Sec. 9.  36 MRSA §1106-A, as amended by PL 2017, c. 288, Pt. A, §43, is further 
amended to read:
§1106-A.  Valuation of open space land
1.  Valuation method.  For the purposes of this subchapter, the current use value of 
open space land is the sale price that particular open space parcel would command in the 
marketplace if it were required to remain in the particular category or categories of open 
space land for which it qualifies under section 1102, subsection 6, adjusted by the certified 
ratio.
2.  Alternative valuation method.  Notwithstanding any other provision of law to the 
contrary, if an assessor is unable to determine the valuation of open space land under the 
valuation method in subsection 1, the assessor may value that land under the alternative 
method in this subsection.  The assessor may reduce the ordinary assessed valuation of the 
land, without regard to conservation easement restrictions and as reduced by the certified 
ratio, by the cumulative percentage reduction for which the land is eligible according to the 
following categories.
A.  All open space land is eligible for a reduction of 20% 45%.
B.  Permanently protected open space land is eligible for the reduction set in paragraph 
A and an additional 30% 25%.
C.  Forever wild open space land is eligible for the reduction set in paragraphs A and 
B and an additional 20%.
D.  Public access open space land is eligible for the applicable reduction set in 
paragraph A, or B or C and an additional 25%.
E.  Managed forest open space land is eligible for the reduction set in paragraphs A, B 
and D and an additional 10%.
F.  Open space land on which an approved wildlife habitat management plan has been 
completed is eligible for the reduction set in paragraph A or D and an additional 25%.  
A wildlife habitat management plan must be presented with the application for 
enrollment of eligible acres but remains confidential and is not a public record as 
defined in Title 1, section 402, subsection 3.
A wildlife habitat management plan presented with the application is subject to the 
following conditions:
(1)  The plan must have been reviewed and certified by a licensed professional 
forester as consistent with sound silvicultural practices;
(2)  The implementation of the silvicultural measures identified in the plan must 
be supervised and certified by a licensed professional forester; and
(3)  The plan must be updated at least once every 10 years.  The updated plan must 
include all information required in the original plan, including recommended 
practices for the next planning period. The plan update must also include a review 
and certification that practices recommended in the previous planning period have 
been completed.
G.  Open space land on which an approved forest climate resilience and carbon 
management plan has been completed is eligible for the reduction set in paragraph A 
or D and an additional 25%. A forest climate resilience and carbon management plan 
must be presented with the application for enrollment of eligible acres but remains 
confidential and is not a public record as defined in Title 1, section 402, subsection 3.
A forest climate resilience and carbon management plan presented with an application 
is subject to the following conditions:
(1)  The plan must have been reviewed and certified by a licensed professional 
forester as consistent with sound silvicultural practices;
(2)  The implementation of the silvicultural measures identified in the plan must 
be supervised and certified by a licensed professional forester; and
(3)  The plan must be updated at least once every 10 years.  The updated plan must 
include all information required in the original plan, including recommended 
practices for the next planning period. The plan update must also include a review 
and certification that practices recommended in the previous planning period have 
been completed.
Notwithstanding this section, the value of forested open space land may not be reduced to 
less than the value it would have under subchapter 2‑A, and the open space land valuation 
may not exceed just value as required under section 701‑A.
3.  Definition of land eligible for additional percentage reduction.  The following 
categories of open space land are eligible for the additional percentage reduction set forth 
in subsection 2, paragraphs B, C, D, F and E G.
A.  Permanently protected open space is an area of open space land that is eligible for 
an additional cumulative percentage reduction in valuation because that area is subject 
to restrictions prohibiting building development under a perpetual conservation 
easement pursuant to Title 33, chapter 7, subchapter 8‑A or as an open space preserve 
owned and operated by a nonprofit entity in accordance with section 1109, subsection 
3, paragraph H.
B.  Forever wild open space is an area of open space land that is eligible for an 
additional cumulative percentage reduction in valuation because it is permanently 
protected and subject to restrictions or committed to uses by a nonprofit entity in 
accordance with section 1109, subsection 3, paragraph H that ensure that in the future 
the natural resources on that protected property will remain substantially unaltered, 
except for:
(1)  Fishing or hunting;
(2)  Harvesting shellfish in the intertidal zone;
(3)  Prevention of the spread of fires or disease; or
(4)  Providing opportunities for low-impact outdoor recreation, nature observation 
and study.
C.  Public access open space is an area of open space land, whether ordinary, or 
permanently protected or forever wild, that is eligible for an additional cumulative 
percentage reduction in valuation because public access is by reasonable means and 
the applicant agrees to refrain from taking action to discourage or prohibit daytime, 
nonmotorized and nondestructive public use.  The applicant may permit, but is not 
obligated to permit as a condition of qualification for public access status, hunting, 
snowmobiling, overnight use or other more intensive outdoor recreational uses.  The 
applicant, without disqualifying land from status as public access open space, may 
impose temporary or localized public access restrictions to:
(1)  Protect active habitat of endangered species listed under Title 12, chapter 925, 
subchapter 3;
(2)  Prevent destruction or harm to fragile protected natural resources under Title 
38, chapter 3, subchapter 1, article 5‑A; or
(3)  Protect the recreational user from any hazardous area.
D.  Managed forest open space land is an area of open space land whether ordinary, 
permanently protected pursuant to paragraph A or public access pursuant to paragraph 
C containing at least 10 acres of forested land that is eligible for an additional 
cumulative percentage reduction in valuation because the applicant has provided proof 
of a forest management and harvest plan.  A forest management and harvest plan must 
be prepared for each parcel of managed forest open space land and updated every 10 
years.  The landowner must comply with the forest management and harvest plan and 
must submit every 10 years to the municipal assessor for parcels in a municipality or 
the State Tax Assessor for parcels in the unorganized territory a statement from a 
licensed professional forester that the landowner is managing the parcel according to 
the forest management and harvest plan.  Failure to comply with the forest management 
and harvest plan results in the loss of the additional cumulative percentage reduction 
under this paragraph for 10 years.  The assessor or the assessor's duly authorized 
representative may enter and examine the forested land and may examine any 
information in the forest management and harvest plan submitted by the owner.  A 
copy of the forest management and harvest plan must be made available to the assessor 
to review upon request.  For the purposes of this paragraph, "to review" means to see 
or possess a copy of a forest management and harvest plan for a reasonable amount of 
time to verify that the forest management and harvest plan exists or to facilitate an 
evaluation as to whether the forest management and harvest plan is appropriate and is 
being followed.  Upon completion of a review, the forest management and harvest plan 
must be returned to the owner or an agent of the owner.  A forest management and 
harvest plan provided in accordance with this section is confidential and is not a public 
record as defined in Title 1, section 402, subsection 3.
Sec. 10.  36 MRSA §1109, sub-§3, ¶O, as enacted by PL 2003, c. 619, §4 and 
amended by PL 2011, c. 657, Pt. W, §5, is further amended to read:
O.  Whether there is a written management agreement between the landowner and the 
Department of Inland Fisheries and Wildlife or the Department of Agriculture, 
Conservation and Forestry as described in section 1102, subsection 10 11.
Sec. 11.  36 MRSA §1114, as enacted by PL 1975, c. 726, §2, is amended to read:
§1114.  Application
No person can A landowner may not apply for classification for more than an aggregate 
total of 15,000 acres under this subchapter, unless the landowner is a nonprofit organization 
that has been determined by the United States Internal Revenue Service to be exempt from 
taxation under Section 501(c)(3) of the Code. The classification of farmland or open space 
land hereunder shall continue under this subchapter continues until the municipal assessor, 
or State Tax Assessor in the unorganized territory, determine determines that the land no 
longer meets the requirements of such the classification.
SUMMARY
This bill makes changes to the valuation method for the open space tax law.  It extends 
eligibility for a reduced valuation to land managed under a forest climate resilience and 
carbon management plan and to land on which an approved wildlife habitat management 
plan has been certified.  The bill allows a landowner determined to be a nonprofit 
organization by the United States Internal Revenue Service to apply for classification for 
more than an aggregate total of 15,000 acres under the laws governing the valuation of 
open space land.
This bill also:
1.  Increases the amount of the reduction of property taxes that land enrolled as open 
space is eligible for from 20% to 45% and reduces the additional reduction of property 
taxes that permanently protected open space land is eligible for from 30% to 25%;
2.  Eliminates the additional percentage reduction in property taxes that forever wild 
open space land and managed forest open space land is eligible for; and
3.  Provides an additional 25% reduction in property taxes to open space land for which 
an approved wildlife habitat management plan or forest climate resilience and carbon 
management plan has been completed.