Monarch Conservation Toolbox

Incentive Programs

Farm and Open Space Tax Program

Maine Department of Administrative and Financial Services

Country
United States

Region
Maine

Land Use / Land Cover
Multiple Categories

Agency Type
State

Publication Type
Website/web hub

Original Language
English

Years of Implementation
Ongoing

The Farm and Open Space Tax Program encourages the preservation of farmland and open-space land in Maine to conserve the State’s natural resources. The tax incentive program provided by the Maine Revenue Service, in cooperation with the Department of Agriculture, Conservation and Forestry, works to prevent farmland and open-space conversion (MRS 2016a).

The amount of tax relief for landowners is based on the land proposed for inclusion under the program that is assessed for its value as “cropland, orchard land, pastureland and horticultural land.” “The tract must be preserved or restricted in use to provide a public benefit by conserving scenic resources; enhancing public recreation opportunities; promoting game management; or preserving wildlife or wildlife habitat” (MRS 2016b). A minimum size of at least 2 contiguous hectares (5 continuous acres) of land “used for farming, agricultural or horticultural activities, which may include woodland and wasteland” is required to qualify for tax relief.

Amount of the Incentive
Tax relief based on assessed value of land enrolled

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