Current Use Exemptions

Provided are descriptions of the key current use exemptions related to municipal property tax enacted by Maine law (Title 36, M.R.S.A.).  Applications for each are available below and may be completed and mailed to the Brunswick Town Office or emailed to assess@brunswickme.org. All exemptions must be filed by April 1st. 

PLEASE NOTE: Landowners should be intent on long term management of the following programs as changes in use and/or failure to comply with program requirements will result in removal from the program and significant financial penalties.  Parcels are reviewed yearly for compliance.

Tree Growth Tax Law (Title 36 M.R.S.A. §571-584-A)

The Maine Tree Growth Tax Law provides for the valuation of land that has been classified as forest land on the basis of productivity value, rather than on just value. To qualify, a landowner must:

  • Have at least ten(10) acres of forest land.
  • Use the land primarily for the growth of trees to be harvested for commercial use.
  • Submit a forest management and harvest plan prepared by a licensed forester.
  • Have unanimous, written consent from all owners of the parcel.
  • File an application with the Assessor’s office no later than April 1.

More information may be found in Property Tax Bulletin 19 and at the Maine Department of Agriculture, Conservation, & Forestry.

View the Application for Maine Tree Growth (PDF)

Farmland Tax Law (Title 36 M.R.S.A. §1101-1121)

The Farmland Tax Law was adopted to encourage the preservation and protection of farmland from competing, higher-valued uses. The farmland program provides for the valuation of farmland based on its current use as farmland, rather than based on its fair market value for other potential uses. To qualify, a landowner must:

  • Have at least five(5) contiguous acres.
  • Use the land primarily for farming activities.
  • Produce a gross income of at least $2,000 in one of the two or three of the five last calendar years preceding the date of application.
  • File an application with the Assessor’s office no later than April 1.
  • Once qualified, file an income report by April 1 of each fifth year stating the income of the previous five years.

More information may be found in Property Tax Bulletin 20.

View the Application for Farmland (PDF)

Open Space Tax Law (Title 36 M.R.S.A. §1101-1121)

The Open Space Tax Law provides for the valuation of land based on its current use as open space, rather than its highest and best use. To qualify, a landowner must:

  • Preserve or restrict the land to provide a public benefit by conserving scenic resources, enhancing public recreation opportunities, promoting game management, or preserving wildlife or wildlife habitat. 
  • File an application with the Assessor’s office no later than April 1.
  • Submit a map or sketch showing the open space acres as well as the area within the parcel to be excluded from the program.

More information may be found in Property Tax Bulletin 21.

View the Application for Open Space (PDF)

Working Waterfront Tax Law (Title 36 M.R.S.A. §1131-1140-B)

The Working Waterfront Tax Law was enacted to encourage the preservation of Maine’s working waterfront and is intended to support commercial fishing activities.  To qualify, a landowner must:

  • Have a parcel of land abutting tidal waters.
  • Use the land primarily (more than 50%) for commercial fishing activities.
  • File an application with the Assessor’s office no later than April 1.
  • Submit a map identifying the location and boundaries of the working waterfront land.
  • Submit a description of the manner in which the land is being used for commercial fishing activities.

More information may be found HERE

View the Application for Working Waterfront (PDF)