It is declared that it is in the public interest to encourage
the preservation of farmland and open space land in order to maintain a readily
available source of food and farm products close to the metropolitan areas of the
State to conserve the State's natural resources and to provide for the welfare
and happiness of the inhabitants of the State, that it is in the public
interest to prevent the forced conversion of farmland and open space land to
more intensive uses as the result of economic pressures caused by the
assessment thereof for purposes of property taxation at values incompatible
with their preservation as such farmland and open space land, and that the
necessity in the public interest of the enactment of this subchapter is a
matter of legislative determination. [1975, c. 726, §2 (NEW).]
SECTION HISTORY
1975, c.
726, §2 (NEW).
When used in this subchapter, unless the context otherwise
indicates, the following words shall have the following meanings. [1975, c. 726, §2 (NEW).]
1. Assessor.
[ 1979, c.
378, §7 (RP) .]
2. Comprehensive plan.
"Comprehensive plan" means zoning or a plan of development, including
any amendment thereto, prepared or adopted by the planning board.
[ 1975, c.
726, §2 (NEW) .]
3. Cropland.
"Cropland" means acreage within a farm unit of land in tillage
rotation, open land formerly cropped and land in bush fruits.
[ 1975, c.
726, §2 (NEW) .]
4. Farmland.
"Farmland" means any tract or tracts of land, including woodland and
wasteland, of at least 5 contiguous acres on which farming or agricultural
activities have contributed to a gross annual farming income of at least $2,000
per year from the sales value of agricultural products as defined in Title 7,
section 152, subsection 2 in one of the 2, or 3 of the 5, calendar years
preceding the date of application for classification. The farming or
agricultural activity and income derived from that activity may be achieved by
either the owner or a lessee of the land.
A. [1987, c.
728, §1 (RP).]
B. [1987, c.
728, §1 (RP).]
Gross
income as used in this subsection includes the value of commodities produced
for consumption by the farm household. Any applicant for assessment under this
subchapter bears the burden of proof as to the applicant's qualification.
[ 2009, c.
114, §1 (AMD) .]
5. Farm woodland.
"Farm woodland" means the combined acreage within a farm unit of
forested land.
[ 1975, c.
726, §2 (NEW) .]
5-A. Horticultural
land. "Horticultural land" means land which is
engaged in the production of vegetables, tree fruits, small fruits, flowers and
woody or herbaceous plants.
[ 1987, c.
728, §2 (NEW) .]
6. Open space land.
"Open space land" means any area of land, including state wildlife
and management areas, sanctuaries and preserves designated as such in Title 12,
the preservation or restriction of the use of which provides a public benefit
in any of the following areas:
A. Conserving scenic resources; [1989, c.
748, §1 (AMD).]
B. Enhancing public recreation opportunities; [1989, c.
748, §1 (AMD).]
C. Promoting game management; or [1989, c. 748,
§1 (AMD).]
D. Preserving wildlife or wildlife habitat. [1989, c. 748, §1 (AMD).]
[ 1989, c.
748, §1 (AMD) .]
7. Orchard land.
"Orchard land" means the combined acreage within a farm unit of land
devoted to the cultivation of trees bearing edible fruit.
[ 1975, c.
726, §2 (NEW) .]
8. Pastureland.
"Pastureland" means the combined acreage within a farm unit of land
devoted to the production of forage plants used for animal production.
[ 1991, c.
546, §14 (AMD) .]
9. Planning board.
"Planning board" means a planning board created for the purpose of
planning in any municipality or the Maine Land Use Regulation Commission in the
unorganized territory.
[ 1975, c.
726, §2 (NEW) .]
10. Wildlife habitat.
"Wildlife habitat" means land that is subject to a written management
agreement between the landowner and either the Department of Inland Fisheries
and Wildlife or the Department of Conservation to ensure that the habitat
benefits provided by the land are not lost. Management agreements may be
revised or updated by mutual consent of both parties at any time. Management
agreements must be renewed at least every 10 years. "Wildlife
habitat" must also meet one of the following criteria:
A. The land is designated by the Department of Inland
Fisheries and Wildlife as supporting important wildlife habitat; [2003, c.
619, §1 (NEW).]
B. The land supports the life cycle of any species of
wildlife as identified by the Department of Inland Fisheries and Wildlife; [2003, c.
619, §1 (NEW).]
C. The land is identified by the Department of
Conservation as supporting a natural vegetation community; or [2003, c.
619, §1 (NEW).]
D. The land is designated as a resource protection area
in a comprehensive plan, zoning ordinance or zoning map. [2003, c. 619, §1 (NEW).]
[ 2003, c.
619, §1 (NEW) .]
SECTION HISTORY
1975, c.
726, §2 (NEW). 1979, c. 378, §7 (AMD). 1987, c. 728, §§1,2
(AMD). 1989, c. 748, §1 (AMD). 1991,
c. 546, §14 (AMD). 1999,
c. 449, §1 (AMD). 1999,
c. 731, §Y1 (AMD). 2003,
c. 619, §1 (AMD). 2009,
c. 114, §1 (AMD).
The municipal assessor, chief assessor or State Tax Assessor
for the unorganized territory shall establish the 100% valuation per acre based
on the current use value of farmland used for agricultural or horticultural
purposes. The values established must be guided by the Department of
Agriculture, Food and Rural Resources as provided in section 1119 and adjusted
by the assessor if determined necessary on the basis of such considerations as
farmland rentals, farmer-to-farmer sales, soil types and quality, commodity
values, topography and other relevant factors. These values may not reflect
development or market value purposes other than agricultural or horticultural
use. The values may not reflect value attributable to road frontage or shore
frontage. [1999, c. 731, Pt. Y, §2 (AMD).]
The 100% valuation per acre for farm woodland within a parcel
classified as farmland under this subchapter is the 100% valuation per acre for
each forest type established for each county pursuant to subchapter II-A. Areas
other than woodland, agricultural land or horticultural land located within any
parcel of farmland classified under this subchapter are valued on the basis of
just value. [1993, c. 452, §7 (AMD).]
SECTION HISTORY
1975, c.
726, §2 (NEW). 1977, c. 467, §3 (RPR). 1987, c. 728, §4 (RPR). 1989, c. 748, §2 (AMD). 1993, c. 452, §7 (AMD). 1999, c. 731, §Y2 (AMD).
1. Organized areas.
The municipal assessors shall adjust the 100% valuations per acre for farmland
for their jurisdiction by whatever ratio or percentage of current just value is
then being applied to other property within the municipality to obtain the
assessed values. For any tax year, the classified farmland value must reflect
only the current use value for farm or open space purposes and may not include
any increment of value reflecting development pressure. Commencing
[ 1999, c.
731, Pt. Y, §3
(AMD) .]
2. Unorganized territory.
The State Tax Assessor shall adjust the 100% valuations per acre for farmland
for the unorganized territory by such ratio or percentage as is then being used
to determine the state valuation applicable to other property in the
unorganized territory to obtain the assessed values. For any tax year, the
classified farmland value must reflect only the current use value for farm or
open space purposes and shall not include any increment of value reflecting
development pressure. Commencing
[ 1987, c.
728, §5 (AMD) .]
SECTION HISTORY
1975, c.
726, §2 (NEW). 1977, c. 467, §§5,6 (AMD). 1979, c. 666, §23 (AMD). 1987,
c. 728, §5 (AMD). 1999,
c. 731, §Y3 (AMD).
1. Schedule. The
owner or owners of farmland subject to taxation under this subchapter shall
submit a signed schedule in duplicate, on or before April 1st of the year in
which the owner or owners wish to first subject such land to taxation under
this subchapter, to the assessor upon a form to be prescribed by the State Tax
Assessor identifying the land to be taxed hereunder, listing the number of
acres of each farmland classification, showing the location of the land in each
classification and representing that the land is farmland within the meaning of
section 1102, subsection 4. In determining whether such land is farmland, there
shall be taken into account, among other things, the acreage of such land, the
portion thereof in actual use for farming or agricultural operations, the
productivity of such land, the gross income derived therefrom,
the nature and value of the equipment used in connection therewith and the
extent to which the tracts comprising such land are contiguous. If the assessor
finds that the land meets the requirements of section 1102, subsection 4, the
assessor shall classify it as farmland, apply the appropriate 100% valuations
per acre for farmland and it shall be subject to taxation under this
subchapter.
The
assessor shall record, in the municipal office of the town in which the
farmland is located, the value of the farmland as established under this
subchapter and the value at which the farmland would have been assessed had it
not been classified under this subchapter.
[ 1987, c.
728, §6 (AMD) .]
2. Provisional
classification. The owner of a parcel of land of at least 5
contiguous acres on which farming or agricultural activities have not produced
the gross income required in section 1102, subsection 4 per year for one of the
2 or 3 of the 5 preceding calendar years, may apply for a 2-year provisional
classification as farmland by submitting a signed schedule in duplicate, on or
before April 1st of the year for which provisional classification is requested,
identifying the land to be taxed under this subsection, listing the number of
acres of each farmland classification, showing the location of the land in each
classification and representing that the applicant intends to conduct farming
or agricultural activities upon that parcel. Upon receipt of the schedule, the
land must be provisionally classified as farmland and subjected to taxation
under this subchapter. If, at the end of the 2-year period, the land does not
qualify as farmland under section 1102, subsection 4, the owner shall pay a
penalty that is an amount equal to the taxes that would have been assessed had
the property been assessed at its fair market value on the first day of April
for the 2 preceding tax years less the taxes paid on the property over the 2
preceding years and interest at the legal rate from the dates on which those
amounts would have been payable.
[ 1999, c.
731, Pt. Y, §4
(AMD) .]
3. Open space land
qualification. The owner or owners of land who believe that land
falls within the definition of open space land contained in section 1102,
subsection 6 shall submit a signed schedule in duplicate on or before April 1st
of the year in which that land first becomes subject to taxation under this
subchapter to the assessor on a form prescribed by the State Tax Assessor that
must contain a description of the land, a general description of the use to
which the land is being put and other information the assessor may require to
aid in determining whether the land qualifies for classification as open space
land and for which valuation categories set forth in section 1106-A the land is
eligible. The assessor shall determine whether the land falls within the
definition of open space land contained in section 1102, subsection 6 and, if
so, that land must be classified as open space land and subject to taxation
under this subchapter. In making the determination that the restriction or
preservation of land for which classification is sought provides a public
benefit, as required in section 1102, subsection 6, the assessor shall consider
all facts and circumstances pertinent to the land and its vicinity. Factors
appropriate to one application may be irrelevant in determining the public
benefit of another application. A single factor, whether listed below or not,
may be determinative of public benefit. Among the factors to be considered are:
A. The importance of the land by virtue of its size or
uniqueness in the vicinity or proximity to extensive development or comprising
an entire landscape feature;
[1989, c. 748, §4
(NEW).]
B. The likelihood that development of the land would
contribute to degradation of the scenic, natural, historic or archeological
character of the area; [1989, c.
748, §4 (NEW).]
C. The opportunity of the general public to appreciate
significant scenic values of the land; [1989, c.
748, §4 (NEW).]
D. The opportunity for regular and substantial use of
the land by the general public for recreational or educational use; [1989, c.
748, §4 (NEW).]
E. The importance of the land in preserving a local or
regional landscape or resource that attracts tourism or commerce to the area; [1989, c.
748, §4 (NEW).]
F. The likelihood that the preservation of the land as
undeveloped open space will provide economic benefit to the town by limiting
municipal expenditures required to service development; [1989, c.
748, §4 (NEW).]
G. Whether the land is included in an area designated
as open space land or resource protection land on a comprehensive plan or in a
zoning ordinance or on a zoning map as finally adopted; [1989, c.
748, §4 (NEW).]
H. The existence of a conservation easement, other
legally enforceable restriction, or ownership by a nonprofit entity committed
to conservation of the property that will permanently preserve the land in its
natural, scenic or open character; [1989, c. 748, §4
(NEW).]
I. The proximity of other private or public
conservation lands protected by permanent easement or ownership by governmental
or nonprofit entities committed to conservation of the property; [1989, c.
748, §4 (NEW).]
J. The likelihood that protection of the land will
contribute to the ecological viability of a local, state or national park,
nature preserve, wildlife refuge, wilderness area or similar protected area; [1989, c.
748, §4 (NEW).]
K. The existence on the land of habitat for rare,
endangered or threatened species of animals, fish or plants, or of a high
quality example of a terrestrial or aquatic community; [1989, c.
748, §4 (NEW).]
L. The consistency of the proposed open space use with
public programs for scenic preservation, wildlife preservation, historic
preservation, game management or recreation in the region; [1989, c.
748, §4 (NEW).]
M. The identification of the land or of outstanding
natural resources on the land by a legislatively mandated program, on the
state, local or federal level, as particular areas, parcels, land types or
natural resources for protection, including, but not limited to, the register
of critical areas under Title 12, section 544-B; the laws governing wildlife
sanctuaries and management areas under Title 12, section 10109, subsection 1
and sections 12706 and 12708; the laws governing the State's rivers under Title
12, chapter 200; the natural resource protection laws under Title 38, chapter
3, subchapter 1, article 5-A; and the Maine Coastal Barrier Resources Systems
under Title 38, chapter 21;
[2007, c. 627, §29
(AMD).]
N. Whether the land contains historic or archeological
resources listed in the National Register of Historic Places or is determined
eligible for such a listing by the Maine Historic Preservation Commission,
either in its own right or as contributing to the significance of an adjacent
historic or archeological resource listed, or eligible to be listed, in the
National Register of Historic Places; or [2003, c.
619, §3 (AMD).]
O. Whether there is a written management agreement
between the landowner and the Department of Inland Fisheries and Wildlife or
the Department of Conservation as described in section 1102, subsection 10. [2003, c. 619, §4 (NEW).]
If
a parcel of land for which the owner or owners are seeking classification as
open space contains any principal or accessory structures or any substantial
improvements that are inconsistent with the preservation of the land as open
space, the owner or owners in their schedule shall exclude from their
application for classification as open space a parcel of land containing those
buildings or improvements at least equivalent in size to the state minimum lot
size as prescribed by Title 12, section 4807-A or by the zoning ordinances or
zoning map pertaining to the area in which the land is located, whichever is
larger. For the purposes of this section, if any of the buildings or
improvements are located within shoreland areas as
defined in Title 38, chapter 3, subchapter I, article 2-B, the excluded parcel
must include the minimum shoreland frontage required
by the applicable minimum lot standards under the minimum guidelines
established pursuant to Title 38, chapter 3, subchapter I, article 2-B or by
the zoning ordinance for the area in which the land is located, whichever is
larger. The shoreland frontage requirement is waived
to the extent that the affected frontage is part of a contiguous shore path or
a beach for which there is or will be, once classified, regular and substantial
use by the public. The shoreland frontage requirement
may be waived at the discretion of the legislative body of the municipality if
it determines that a public benefit will be served by preventing future
development near the shore or by securing access for the public on the
particular shoreland area that would otherwise be
excluded from classification.
[ 2007, c.
627, §29 (AMD) .]
4. Investigation.
The assessor shall notify the landowner , on or before
June 1st following receipt of a signed schedule meeting the requirements of
this section , whether the application has been accepted or denied. If the
application is denied, the assessor shall state the reasons for the denial and
provide the landowner an opportunity to amend the schedule to conform to the
requirements of this subchapter.
The
assessor or the assessor's duly authorized representative may enter and examine
lands subject to taxation under this subchapter and may examine any information
submitted by the owner or owners.
The
assessor may require the owner to respond within 60 days of the receipt of
notice in writing by certified mail, return receipt requested, to written
questions or interrogatories the assessor considers necessary to obtain
material information about those lands. If the assessor determines that the
required material information regarding those lands cannot reasonably be
obtained through written questions or interrogatories, the assessor may require
the owner , upon notice in writing by certified mail, return receipt requested,
or by another method that provides actual notice, to appear before the assessor
at a reasonable time and place designated by the assessor and answer questions
or interrogatories the assessor considers necessary to obtain material
information about those lands.
If
the owner of a parcel of land subject to taxation under this subchapter fails
to submit the schedules required by this section, fails to respond to written
questions or interrogatories of the assessor as provided in this subsection or
fails to appear before the assessor to respond to questions or interrogatories
as provided in this subsection, that owner or owners are deemed to have waived
all rights of appeal.
[ 2007, c.
438, §27 (AMD) .]
5. Owner obligation.
It is the obligation of the owner to report to the assessor any change of use
or change of classification of land subject to taxation under this subchapter
by the end of the tax year in which the change occurs and to report to the
assessor on or before April 1st of every 5th year the gross income realized in
each of the previous 5 years from acreage classified as farmland.
If
the owner fails to report to the assessor as required by this subsection, the
assessor shall assess those taxes that should have been paid, shall assess the
penalty provided in section 1112 and shall assess an additional penalty equal
to 25% of the penalty provided in section 1112. The assessor may waive the
additional penalty for cause.
[ 2007, c.
438, §28 (RPR) .]
6. Recertification.
The assessor shall determine annually whether any classified land continues to
meet the requirements of this subchapter. Each year the assessor shall
recertify any classifications made under this subchapter. If any classified
land no longer meets the requirements of this subchapter, the assessor shall
either remove the classification or, if he deems it appropriate, allow the land
to have a provisional classification as detailed in subsection 2.
[ 1977, c.
467, §11 (AMD) .]
7. Transition.
[ 2009, c.
434, §18 (RP) .]
SECTION HISTORY
1975, c.
726, §2 (NEW). 1977, c. 467, §§7-11 (AMD). 1977, c. 509, §§24-27 (AMD). 1981, c. 364, §23 (AMD). 1981, c. 698, §181 (AMD). 1987, c. 728, §§6-8 (AMD). 1989, c. 748, §§4,5
(AMD). 1993, c. 452,
§§10,11 (AMD). 1995, c. 603, §1 (AMD). 1999,
c. 731, §Y4 (AMD). 2003,
c. 414, §B51 (AMD). 2003,
c. 619, §§2-4 (AMD). 2003,
c. 414, §D7 (AFF). 2003,
c. 614, §9 (AFF). 2007,
c. 438, §§27, 28 (AMD). 2007,
c. 627, §29 (AMD). 2009,
c. 434, §18 (AMD).
Land subject to taxes under this subchapter may be
reclassified as to land classification by the municipal assessor, chief
assessor or State Tax Assessor upon application of the owner with a proper
showing of the reasons justifying that reclassification or upon the initiative
of the respective municipal assessor, chief assessor or State Tax Assessor
where the facts justify the same. In the event that the municipal assessor, chief
assessor or State Tax Assessor determines, upon his own initiative, to
reclassify land previously classified under this subchapter, he shall provide
to the owner or owners of the land by certified mail, return receipt requested,
notice of his intention to reclassify that land and the reasons therefor:
[1977, c. 696, §269
(RPR).]
SECTION HISTORY
1975, c.
726, §2 (NEW). 1977, c. 467, §12 (AMD). 1977, c. 509, §28 (AMD). 1977, c. 696, §269 (RPR).
Any municipality may, through donation or the expenditure of
public funds, accept or acquire scenic easements or development rights for
preserving property for the preservation of agricultural farmland or open space
land. The term of such scenic easements or development rights must be for a
period of at least 10 years.
[1975, c.
726, §2 (NEW).]
SECTION HISTORY
1975, c.
726, §2 (NEW).
Any change in use disqualifying land for classification under
this subchapter shall cause a penalty to be assessed by the assessors of the
municipality in which the land is located, or by the State Tax Assessor if the
land is not within a municipality, in addition to the annual tax in the year of
disqualification except when the change is occasioned by a transfer resulting
from the exercise or the threatened exercise of the power of eminent domain. [1987, c. 728, §9 (RPR).]
For land that has been classified as farmland under this
subchapter, the penalty is the recapture of the taxes that would have been paid
on the land for the past 5 years if it had not been classified under this
subchapter, less all taxes that were actually paid during those 5 years and
interest at the rate set by the town during those 5 years on delinquent taxes.
An owner of farmland that has been classified under this subchapter for 5 full
years or more may pay any penalty owed under this paragraph in up to 5 equal
annual installments with interest at the rate set by the town to begin 60 days
after the date of assessment. Notwithstanding section 943, for an owner paying
a penalty under this procedure, the period during which the tax lien mortgage,
including interest and costs, must be paid to avoid foreclosure and expiration
of the right of redemption is 48 months from the date of the filing of the tax
lien certificate instead of 18 months. [1999, c. 731, Pt. Y, §5 (AMD).]
A penalty may not be assessed at the time of a change of use
from the farmland classification of land subject to taxation under this
subchapter to the open space classification of land subject to taxation under
this subchapter. A penalty may not be assessed upon the withdrawal of open
space land from taxation under this subchapter if the owner applies for and is
accepted for classification as timberland under subchapter II-A. There also is
no penalty imposed when land classified as timberland is accepted for
classification as open space land. A penalty may not be assessed upon
withdrawal of open space land from taxation under this subchapter, or from
timberland taxation under subchapter II-A, if the owner applies for and is
accepted for classification as farmland under this subchapter. The recapture
penalty for withdrawal from farmland classification within 10 years of a
transfer from either open space tax classification or timberland tax
classification is the same imposed on withdrawal from the prior tax
classification, open space or tree growth. The recapture penalty for withdrawal
from farmland classification more than 10 years after such a transfer will be
the regular farmland recapture penalty provided for in this section. In the
event a penalty is later assessed under subchapter II-A, the period of time
that the land was taxed as farmland or as open space land under this subchapter
must be included for purposes of establishing the amount of the penalty. [1989, c. 555, §19 (AMD); 1989, c. 748, §6 (AMD).]
If land is withdrawn from classification under this
subchapter, any penalty assessed may be considered for abatement pursuant to
the procedures incorporated in subchapter VIII. [1987, c. 728, §9 (RPR).]
For land classified as open space under this subchapter, the
penalty is the same as that imposed for withdrawal from tree growth
classification in section 581 and may be assessed and collected as a
supplemental assessment in accordance with section 713-B. [1993, c.
452, §12 (AMD).]
SECTION HISTORY
1975, c.
726, §2 (NEW). 1983, c. 400, §§2,3 (AMD). 1987, c. 728, §9 (RPR). 1989,
c. 555, §19 (AMD). 1989,
c. 748, §6 (AMD). 1993, c. 452, §§12,13 (AMD). 1995, c. 603, §2 (AMD). 1999,
c. 731, §Y5 (AMD). 2009,
c. 434, §19 (AMD).