In the Farmland current use program, the property owner is required to have at least 5 contiguous acres in their tract of land. The land must be used for farming, agriculture, horticulture and can include woodland and wasteland. Additionally, the tract must contribute at least $2,000 gross income from farming activities, each year.

The Department of Agriculture prepares a valuation guideline for the municipalities, which results from studies based on suggested values using a correlation from income stream and market data attributable to agricultural enterprise.

If the property no longer qualifies as a farmland tract, then a penalty would be assessed. The penalty is an amount equal to the taxes that would have been paid in the last five years if it had not been in the farmland, less the taxes that were originally assessed, plus any interest on that balance.

See Bulletin 18, Title 36, M.R.S.A., Sections 1101 - 1121.

Note:  This program is 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 for the program in order to be eligible and any future change in the use of the land which would cause disqualification would result in a penalty.

Click here for the Farmland Application

Farm Land Current Use Program ME    Visit Website