HP0275, LD 400, item 1, An Act To Amend the Maine Tree Growth Tax Law

An Act To Amend the Maine Tree Growth Tax Law

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §574-B, sub-§3, as amended by PL 2011, c. 618, §2, is further amended to read:

3. Transfer of ownership. When land taxed under this subchapter is transferred to a new owner, within one year of the date of transfer, the new landowner must file with the municipal assessor or the State Tax Assessor for land in the unorganized territory one of the following:

A. A sworn statement indicating that a new forest management and harvest plan has been prepared; or

B. A statement from a licensed professional forester that the land is being managed in accordance with the plan prepared for the previous landowner.

The new landowner may not harvest or authorize the harvest of forest products for commercial use until a statement described in paragraph A or B is filed with the assessor. A person owning timber rights on land taxed under this subchapter may not harvest or authorize the harvest of forest products for commercial use until a statement described in paragraph A or B is filed with the assessor.

Parcels of land subject to section 573, subsection 3, paragraph B or C are exempt from the requirements under this subsection.

For the purposes of this subsection, "transferred to a new owner" means the transfer of the controlling interest in the fee ownership of the land or the controlling interest in the timber rights on the land; and

Sec. 2. 36 MRSA §574-B, sub-§4, as enacted by PL 2011, c. 618, §2, is amended to read:

4. Attestation. Beginning August 1, 2012, when a landowner is required to provide to the assessor evidence that a forest management and harvest plan has been prepared for the parcel or updated pursuant to subsection 1, or when a landowner is required to provide evidence of compliance pursuant to subsection 2, the landowner must provide an attestation that the landowner's primary use for the forest land classified pursuant to this subchapter is to grow trees to be harvested for commercial use or that the forest land is land described in section 573, subsection 3, paragraphs paragraph A, B, C or E. The existence of multiple uses on an enrolled parcel does not render it inapplicable for tax treatment under this subchapter, as long as the enrolled parcel remains primarily used for the growth of trees to be harvested for commercial use . ; and

Sec. 3. 36 MRSA §574-B, sub-§5 is enacted to read:

5. Harvesting limitations. The landowner must attest that the harvesting of trees will be performed by persons who are residents of the State and that the forest products harvested will be processed only by processors located in the State. Failure to comply with the provisions of this subsection is considered a change of use requiring the parcel of land to be withdrawn from classification under section 581.

summary

This bill provides that a landowner applying for classification of land under the Maine Tree Growth Tax Law must attest that the harvesting of trees on the land will be performed by persons who are residents of the State and that forest products from the land will be processed only by processors located in the State.

HP0275 LD 400	Session - 126th Maine Legislature		LR 934 Item 1
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