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.
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.
Filing Deadline:
April 1 of the first year in which classification is requested.