Maine Tree Growth Tax Law Program

Maine Woodland Owners has worked tirelessly to ensure that the Maine Tree Growth Tax Law (TGTL) continues to protect family woodland ownership by keeping track and defending against threats to it.  

Over the past several years we have:

  • Stopped attempts to change the TGTL program in a way that would negatively impact woodland owners. 

  • Advocated ways to enhance the TGTL program so it provides the most benefit for landowners.

  • Helped our members to understand, comply with, and advocate for the TGTL program with information and conducting workshops to answer questions and offer important tips.  

Overview

The Maine Legislature enacted the Tree Growth Tax Law in 1972 to help Maine landowners maintain their property as productive woodlands, and to broadly support Maine’s wood products industry. Since then, it has been the single most important tax law for Maine’s small woodland owners.  The program values land at its current use - growing trees - instead of its development value. We believe this program keeps more land in forest and undeveloped than all the past land bond issues combined.

For thousands of small woodland owners in Maine, this law allows them to keep land as forestland in an undeveloped state and producing the public benefits of wildlife habitat, clean water, outdoor recreation opportunities, and wood for the forest products industry. See the Maine Forest Service presentation about the Tree Growth Tax Law.

Protecting the Tree Growth Tax Law Program

There have been repeated efforts to undermine this very important program. Maine Woodland Owners has worked to oppose bills to change the TGTL program. The most recent attempt to change the law was LD 1150 in 2019. If enacted, it would have forced a landowner out of the Tree Growth Tax Law program if they restrict public use of their land in any way and require payment of full penalties. Depending upon the property, those penalties could be in the hundreds, if not thousands of dollars.

View LD 1150 and the testimony Executive Director, Tom Doak provided to the Maine Legislature in 2019:

LD 1150 Amend Tree Growth Tax Law 

LD 1150 Testimony