Open Space...

Title 36, M.R.S.A. Sections 1101-1121 as amended by PL 195,c.603)


Open Space  under this statute means registered land, the preservation or restriction of the use of which provides a defined public benefit.  The value is determined by sales of property in Open Space classification or by a percentage based method.  In the percentage method, a reduction from market value is granted for each restriction placed on a subject property:
  • Ordinary open space land - 20%
  • Permanately Protected - 30%
  • Forever Wild - 20%
  • Public Access - 25%
You must file an application with the Assessor on or before April 1st of the year that classification is being requested.
Any change in use from either farmland or open space results in a penalty.
For an application as well as a copy of Tax Bulletin #21 which further explains Farmland Tax Law click on one of the links on the right, or contact the Assessor's Office.