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Maine · Through October 1, 2025

36 M.R.S. §576-B: Discount factor and capitalization rate

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Where this section sits in the code
  1. TITLE 36: TAXATION
  2. PART 2: PROPERTY TAXES
  3. CHAPTER 105: CITIES AND TOWNS
  4. SUBCHAPTER 2-A: TREE GROWTH TAX LAW

The percentage factor by which the growth rates set by the State Tax Assessor pursuant to section 576 must be reduced to reflect the growth that can be extracted on a sustained basis is 10%. The capitalization rate applied to the value of the annual net wood production pursuant to section 576 is 8.5%.

Collected 2026-09-04T15:12:40Z. Source file · JSON

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