Farmland Classification

A current-use program that reduces the assessed value of qualifying working farmland in exchange for keeping the land in agricultural use (36 M.R.S. §§ 1101-1121).

Minimum size. The parcel must contain at least 5 contiguous acres. Not all of it has to be actively farmed -- e.g. a 5-acre lot with crops on 1 acre and the rest used for other purposes still meets this requirement -- but the tract as a whole must reach 5 acres.

Farming income. To qualify, gross farming income from the land must be at least $2,000 in 1 of the last 2 years, or 3 of the last 5 years (income from trees harvested for forest products doesn't count). If you have no previous farming income, you can still apply under Provisional Classification.

Withdrawal penalty. Removing land from this program, or changing its use, triggers a penalty -- by signing this application you're attesting that you understand that provision.

Deadline. April 1. Learn more: Property Tax Bulletin No. 20