Town Hall open to public by appointment only

Tree Growth Classification

(Title 36, M.R.S.A. Sections 571-584A PL 1995, c. 236 amd.)
As a matter of public policy, the State of Maine has set up a Tree Growth category of property which values land according to rates established by the State rather than market value. A property owner who wishes to maintain land for the planting, culture, and continuous harvesting of trees may apply for a Tree Growth classification. The owner should be intent on actual long-term tree cultivation as any change in use triggers a hefty penalty tax.

To apply, a landowner should

  1. have at least 10 acres in forest production
  2. have a forest management and harvest plan
  3. fill out an application to be filed with the Assessor's Office
  4. file by April 1 in the year for which the classification is requested

For more information and an application, visit the assessor's office

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  • Clinton Swett, Tax Assessor
  • Phone:
  • Mailing Address:
    PO Box 6260
    Cape Elizabeth, ME
  • Business Hours: Mondays, 7:30 a.m.-5 p.m.; Tuesdays-Fridays, 7:30 a.m.- 4 p.m.
  • Location:
    Assessing/Codes/Planning office, second floor Town Hall, 320 Ocean House Road - Directions
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