The Town of Boothbay has 46 parcels of land classified under the Maine Tree Growth Tax Law. These parcels are held by 25 different owners. Each of these owners will be receiving a certified letter requesting certification that a Maine Licensed Professional Forester has inspected each parcel.

The Maine Tree Growth Tax Law provides for the valuation of land that has been classified as forestland based on productivity value, rather than on fair market value. The law is based on Article IX, section 8 of the Maine Constitution that permits such valuation of forestland for property tax purposes. Any parcel of land may be classified if it contains at least 10 acres of forestland.

The 100 percent valuation per acre rates in Lincoln County for 2007 were $236.00 per acre of softwood (pine, spruce, fir, hemlock, cedar), $134.00 per acre of mixed wood (means a forest in which neither hardwoods nor softwoods comprise 75 percent of the stand) and $98.00 per acre of hardwood (maple, birch, beech, oak, elm, basswood, poplar and ash).

To remain in the program the law requires that every 10 years the parcel be inspected for compliance. A forester must inspect the parcel and establish whether the landowner has prudently managed the land in accordance with the applicable Forest Management and Harvest Plan.

A licensed professional forester must sign the schedule and provide the date that the parcel was inspected to demonstrate that the owner is in compliance with the plan. The forester must also amend the plan and outline activities on accepted forest management practices, as appropriate; to guide the property owner until the next ten-year compliance review must be accomplished.

Evidence of this compliance inspection and also the amended forest management practices plan must be submitted to the Assessors office no later than April 1, 2008.

Property owners will not r e ceive another request for this i n formation.

If no response is received, the parcel will be removed for the 2008 tax year and the appropriate withdrawal penalty assessed.

If property owners have any questions, they can call the Assessors' office at 207-633-2115.