Are there current use programs in Maine that allow for the taxation of land at a current use value instead of market value?
Maine has three distinct current use programs. The tree growth tax applies to forest land used for commercial harvesting of trees. Farm taxation applies to land being farmed. Owners of Open space land can apply to non-developed land. All three of these current use tax programs require application before April 1 of the first year that such current use taxation is sought.
