18-125 C.M.R. ch. 202 – Tree Growth Tax Law Valuations

18 DEPARTMENT OF ADMINISTRATIVE AND FINANCIAL SERVICES

125 MAINE REVENUE SERVICES

SUMMARY: 36 M.R.S. § 576 requires that the State Tax Assessor establish the 100% valuation per acre for each forest type, by economic region, for parcels classified under the Tree Growth Tax Law for the tax year beginning April 1, 2026.
1. .01 Tree Growth Tax Law Valuation Schedule – 2026
COUNTY SOFTWOOD MIXED WOOD HARDWOOD
Androscoggin 425.00 445.00 411.00
Aroostook 102.00 147.00 177.00
Cumberland 425.00 445.00 411.00
Franklin 294.00 294.00 304.00
Hancock 145.00 163.00 158.00
Kennebec 321.00 389.00 317.00
Knox 321.00 389.00 317.00
Lincoln 321.00 389.00 317.00
Oxford 294.00 294.00 304.00
Penobscot 145.00 163.00 158.00
Piscataquis 102.00 147.00 177.00
Sagadahoc 425.00 445.00 411.00
Somerset 102.00 147.00 177.00
Waldo 321.00 389.00 317.00
Washington 145.00 163.00 158.00
York 425.00 445.00 411.00

STATUTORY AUTHORITY: 36 M.R.S. § 576

EFFECTIVE DATE:
1. October 14, 1980
  1. AMENDED:
    October 1, 1981
    October 1, 1982
    October 5, 1983
    October 5, 1984
    April 1, 1985
    October 6, 1985
    October 1, 1986
    October 1, 1987
    October 1, 1988
    October 1, 1989
    October 1, 1990
    November 5, 1991
    October 26, 1992
    June 13, 1994
    February 18, 1995
    August 16, 1995
    EFFECTIVE DATE (ELECTRONIC CONVERSION):
    May 1, 1996
    AMENDED:
    August 28, 1996
    NON-SUBSTANTIVE CORRECTION:
    September 23, 1996 - “CF” corrected to “OF” in name of Department, top of first page.
    AMENDED:
    January 10, 1998
    January 26, 1999
    February 7, 2000
    January 1, 2001
    December 10, 2001
    January 8, 2003 – filing 2003-2
    CORRECTIONS:
    January 30, 2003
    AMENDED:
    November 4, 2003 – filing 2003-388
    December 7, 2004 – filing 2004-577
    January 30, 2006 – filing 2006-47
    January 27, 2007 – filing 2007-24
    REPEALED AND REPLACED:
    March 9, 2008 – filing 2008-96
    April 5, 2009 – filing 2009-142
    February 24, 2010 – filing 2010-46
    February 14, 2011 – filing 2011-53
    April 15, 2012 – filing 2012-104
    March 19, 2013 - filing 2013-63
    March 25, 2014 – filing 2014-048
    April 12, 2015 – filing 2015-064
    May 10, 2016 – filing 2016-085
    May 22, 2017 – filing 2017-077
    May 8, 2018 – filing 2018-073
    May 6, 2019 – filing 2019-070
    June 3, 2020 – filing 2020-130
    April 20, 2021 – filing 2021-081
    April 6, 2022 – filing 2022-050
    April 28, 2023 – filing 2023-062
    April 27, 2024 – filing 2024-092
    April 8, 2025 – filing 2025-080
    APAO ACCESSIBILITY CHECK (Word):
    March 31, 2026
    REPEALED AND REPLACED:
    April 07, 2026 – filing 2026-074