Property Ownership

Maine's Tree Growth Tax Law provides reduced property tax assessments for timberland enrolled in the program if the owner:

ADoes not harvest any timber for 10 years
BManages the land primarily for commercial timber production under a forest management plan✓ Correct
CDonates 25% of timber proceeds to the state
DPlants at least 1,000 new trees per year

Explanation

Maine's Tree Growth Tax Law allows qualifying timberland to be assessed at its current use value (for timber production) rather than fair market value, provided the land is managed under an approved forest management plan.

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