Current Use, Future Options
If you own farmland, forestland, open space, or working waterfront in Maine, you may be paying more in property taxes than you need to. Maine's Current Use programs are an underutilized tool for landowners— and with the April 1 application deadline approaching fast, now is the time to learn.
What Are Current Use Programs?
The State of Maine offers four "current use" property tax programs designed to assess your land based on what it does — not what it could sell for on the open market. The four programs are:
Tree Growth — actively managed forestland
Farmland — land used for agricultural production
Open Space — land preserved for public benefit
Working Waterfront — land used for commercial fishing and marine industries
Enrollment means your land is valued at its current productive use rather than its speculative development value.
The savings from Current Use enrollment can be significant. Under the Open Space program alone, reductions in assessed value can stack up based on the qualities of your land:
Ordinary Open Space — 20% reduction
Public Access — additional 25% reduction
Permanently Protected — additional 30% reduction
Forever Wild — additional 20% reduction
In theory, a property meeting multiple criteria could see a cumulative reduction of up to 95% on classified land. Tree Growth and Farmland programs similarly produce dramatic reductions by substituting a use-based valuation for market-based assessment.
A Trial Run
One of the most important things to understand about Current Use programs: they are not permanent. You can unenroll part or all of your land if you change its use, though this does incur a penalty.
The Current Use programs can also be a stepping stone for families who are curious about conservation but not ready to commit to a permanent easement. Enrolling in Tree Growth or Open Space lets you experience the financial and stewardship benefits of protecting your land — while retaining full ownership and future options. If you later decide a permanent conservation easement makes sense for your family, Current Use enrollment can continue, and often offers further tax benefits.
A Statement to Your Community
Enrolling in a Current Use program is a quiet, meaningful act of community stewardship. Maine's working landscapes — its forests, farms, and open fields — define who we are as a state. When landowners choose to manage their land for forest products, agriculture, wildlife, or public enjoyment, they're actively contributing to the character and ecological health of their towns.
April 1 Deadline
Applications for all four Current Use programs must be filed with your local municipality on or before April 1 of the year in which you want the reduced valuation to take effect.
If you're ready: Contact your town assessor now. Ask about the application for the program that best fits your land. For Tree Growth, you'll also need a Forest Management and Harvest Plan prepared by a Maine Licensed Forester.
If you're not ready this year: Use the next 12 months to:
Walk your land and understand how it's currently being used
Have a family conversation about long-term intentions
Connect with a forester, your local land trust, or a succession planning facilitator
Gather your deed, acreage information, and any existing management plans
Apply by April 1, 2027
Let's Talk
At Maine Land Legacy, we help families think through not just the legal structures of land ownership, but the bigger picture — what you want your land to do for your family, your community, and the future. Current Use programs are one piece, and often a powerful first step.
