# 18-125 Ch. 202: Ch. 202: Tree Growth Tax Law Valuations

> Maine · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_202

## Section

- **Citation:** 18-125 Ch. 202
- **Heading:** Ch. 202: Tree Growth Tax Law Valuations
- **Jurisdiction:** Maine
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Code of Maine Rules / 18-125 Bureau of Revenue Services / Ch. 202

## Text

SUMMARY:	36 M.R.S. § 576 requires that the State Tax Assessor establish the 100% valuation per acre for each forest type, by economic region, for parcels classified under the Tree Growth Tax Law for the tax year beginning April 1, 2026.
.01	Tree Growth Tax Law Valuation Schedule – 2026
COUNTY	SOFTWOOD	MIXED WOOD	HARDWOOD
Androscoggin	425.00	445.00	411.00
Aroostook	102.00	147.00	177.00
Cumberland	425.00	445.00	411.00
Franklin	294.00	294.00	304.00
Hancock	145.00	163.00	158.00
Kennebec	321.00	389.00	317.00
Knox	321.00	389.00	317.00
Lincoln	321.00	389.00	317.00
Oxford	294.00	294.00	304.00
Penobscot	145.00	163.00	158.00
Piscataquis	102.00	147.00	177.00
Sagadahoc	425.00	445.00	411.00
Somerset	102.00	147.00	177.00
Waldo	321.00	389.00	317.00
Washington	145.00	163.00	158.00
York 425.00	445.00	411.00

## Nearby sections

- [18-125 Ch. 101 Ch. 101: General Administrative Provisions](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_101.md)
- [18-125 Ch. 102 Ch. 102: Electronic Funds Transfer](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_102.md)
- [18-125 Ch. 103 Ch. 103: Recordkeeping and Retention](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_103.md)
- [18-125 Ch. 104 Ch. 104: Filing of Maine Tax Returns](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_104.md)
- [18-125 Ch. 110 Ch. 110: Requests for Advisory Rulings](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_110.md)
- [18-125 Ch. 201 Ch. 201: Rules of Procedure Used to Develop State Valuation](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_201.md)
- [18-125 Ch. 202 Ch. 202: Tree Growth Tax Law Valuations](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_202.md)
- [18-125 Ch. 205 Ch. 205: Certification of Assessors](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_205.md)
- [18-125 Ch. 207 Ch. 207: Controlling Interest Transfers](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_207.md)
- [18-125 Ch. 208 Ch. 208: Guidelines for Professional Assessing Firms that Provide Revaluation Services to Municipalities](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_208.md)
- [18-125 Ch. 210 Ch. 210: Telecommunications Excise Tax](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_210.md)
- [18-125 Ch. 211 Ch. 211: Deferred Collection of Homestead Property Taxes](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_211.md)
- [18-125 Ch. 301 Ch. 301: Sales for Resale and Sales of Packaging Materials](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_301.md)
- [18-125 Ch. 302 Ch. 302: Sales to Governmental Agencies and Exempt Organizations](https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_302.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_ME_CMR_18_125_202. Check the current official text before relying on it. Not legal advice.