
36 M.R.S. §§ 1101-1121 · Property Tax Bulletin No. 21
A current-use program that reduces the assessed value of land that provides a public benefit by conserving scenic resources, enhancing public recreation, promoting game management, or preserving wildlife or wildlife habitat (36 M.R.S. §§ 1101-1121).
Map required. This application must include a map of the parcel (sketched or drafted) showing the entire parcel, the land proposed for open space classification, and any land use restrictions you're requesting.
One parcel, one municipality per application. A separate application must be filed for each separate parcel. If your parcel is located in more than one municipality, file a separate application for each one.
Deadline. April 1 of the year in which classification is requested. Learn more: Property Tax Bulletin No. 21