Property Valuation

Maine's 'Tree Growth' land can be challenging to appraise because its value is based on:

AMarket value for development
BCurrent use (timber production) value, which may be significantly below market value✓ Correct
CAssessed value for tax purposes only
DCost of planting and maintaining the trees

Explanation

Land enrolled in Maine's Tree Growth Tax Law is assessed at its current use value for timber production, which can be significantly below market value. Appraisers must consider both the enrollment status and any withdrawal penalties.

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