1. Working Waterfront Classification

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.

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