Survey on Tree Growth Tax Law

Summary#

LD 2244, now enacted as Maine Public Law, is titled An Act to Implement Certain Preliminary Recommendations of the Real Estate Property Tax Relief Task Force and to Make Other Changes to Tax Law. It requires the Bureau of Revenue Services to survey assessors about the Maine Tree Growth Tax Law and amends Resolve 2025, chapter 108, which sets meeting rules for the task force. Its stated goal is to implement certain preliminary task force recommendations and make other changes to tax law.

  • The Bureau must design the survey with the Department of Agriculture, Conservation and Forestry, the Maine Forest Service, the University of Maine School of Forest Resources, landowners, foresters, municipal officials and assessors.
  • The survey must collect, at a minimum, assessors’ experiences administering the Tree Growth Tax Law.
  • By January 15, 2027, the Bureau must send its findings and recommendations, including suggested legislation, to the Legislature’s taxation committee. The committee may, but does not have to, report legislation in 2027.
  • The amended resolve sets task force meeting limits: at least four and no more than eight meetings in 2025, and no more than eight in 2026, not counting subcommittee meetings. The task force must meet jointly with the taxation committee at least once; its chairs may appoint subcommittees.

What it means for you#

  • Assessors: The Bureau must survey them about administering the Tree Growth Tax Law. The bill does not require assessors to respond.
  • Landowners, foresters, municipal officials and named state and university bodies: They must be included in designing the survey, but the bill does not require them to answer it.
  • Property owners and taxpayers: The bill does not directly change property tax rates, tax relief, or eligibility for the Tree Growth Tax Law.
  • Task force and legislators: The task force has the meeting rules described above. The taxation committee may consider legislation based on the Bureau’s report, but is not required to do so.
  • The supplied material does not include the earlier text of Resolve 2025, chapter 108, so the precise change to its meeting rules cannot be verified.

Money#

No publicly available information on the bill’s cost.

  • The bill assigns the Bureau survey and reporting duties, but gives no cost estimate or funding amount.
  • It does not set a fee, tax, fine, or payment to survey participants.

What is unclear#

  • The bill does not set survey questions, response deadlines, or a required response rate.
  • It does not say whether anyone besides assessors will be surveyed; the other named groups are required to help design the survey.
  • It does not specify how the Bureau must carry out the survey or how the Legislature must act on its recommendations.
  • The earlier text of the resolve is not supplied, so the exact before-and-after change to the task force’s meeting rules is unclear.

Case for#

  • A survey of assessors could give the Bureau information about how the Tree Growth Tax Law is administered before it recommends changes.
  • Requiring input from landowners, foresters, municipal officials and relevant state and university bodies could bring different perspectives into survey design.
  • The report must include recommendations and suggested legislation, giving the taxation committee material it may use when considering future changes.

Case against#

  • The bill sets no response or survey-quality requirements, so the report’s usefulness may depend on how the Bureau designs and carries out the survey.
  • The bill assigns survey and reporting work but provides no cost estimate or dedicated funding.
  • The bill does not require the taxation committee to act on the report, so the survey may not lead to legislation.