Working Waterfront Program

The State of Maine has four "current use" programs which offer the property owner a reduction in their assessed value: Farmland Tax Law, Open Space, Tree Growth and Working Waterfront.

All four programs are available to the property owner through an application process with the local municipality. Applications must be filed on or before April 1st.

Certain criteria must be met to be eligible for each program and any future change in the use of the land will cause disqualification resulting in a penalty.


"Working waterfront land" means a parcel or portion of a parcel of land abutting tidal waters or is located in the intertidal zone (located between the high and low water mark) the use of which is more than 50% related to providing access to or in support of the conduct of commercial fishing (including commercial aquaculture) activities.

Working waterfront land used predominantly (more than 90%) as working waterfront is eligible for a 20% reduction from just value. Working waterfront land used primarily (more than 50%) as working waterfront is eligible for a 10% reduction from just value. Working waterfront land that is permanently protected from a change in use through deeded restriction is eligible for the an additional 30% reduction.

If property no longer qualifies as working waterfront, a penalty will be assessed using the same methodology as is used for removal from Tree Growth classification.

See Working Waterfront Q & A and 36 M.R.S. ?? 1131 -1140.



Contact Working Waterfront Program

Maine Revenue Services
Property Tax Division
PO Box 9106
Augusta, Maine  04332-9106
Phone: 207-624-5600
Fax: 207-287-6396


Service Area

Statewide Program in:
  • Maine

Office Locaters

To request additions or corrections to this entry email the Administrator