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Maine Governor Extends Application Deadline for Current Use Tax Programs

Dated Apr. 2, 2020

Citations: No. 30 FY 19/20

SUMMARY BY TAX ANALYSTS

Maine Gov. Janet Mills (D) has issued an executive order — pursuant to her COVID-19 emergency proclamation — extending from April 1, 2020, to July 1, 2020, the application deadline for landowners wishing to enroll in the state's tree growth, farmland, open space, or working waterfront current use taxation programs.

The extension was also announced in a Tax Alert newsletter published by Maine Revenue Services.

AN ORDER REGARDING AN EXTENSION OF THE CURRENT USE TAXATION DEADLINE

WHEREAS, I proclaimed a state of emergency on March 15, 2020 to authorize the use of emergency powers in order to expand and expedite the State's response to the many different effects of COVID-19; and

WHEREAS, the governor's emergency powers under 37-B M.R.S. §742(1)(C)(13)(a) expressly include the authority to adjust time frames and deadlines imposed by law; and

WHEREAS, this Order is necessary provide flexibility and temporary relief to landowners wishing or planning to enroll in Maine's Current Use Taxation Programs, including the Tree Growth, Farmland, Open Space, and Working Waterfront tax programs; and

WHEREAS, this Order is necessary with municipal offices closed and unable to support landowner questions or accept current use applications online;

NOW, THEREFORE, I, Janet T. Mills, Governor of the State of Maine, pursuant to 37-B M.R.S. Ch. 13, including but not limited to the provision referenced above, do hereby Order as follows:

I. ORDERS

A. The annual current use taxation application deadline of April 1st as set forth in 36 M.R.S. §1109(1) is adjusted to July 1st for 2020. This includes the Open Space and Farmland tax programs.

B. The annual current use taxation application deadline of April 1st as set forth in 36 M.R.S. §579(2-A) is adjusted to July 1st for 2020. This includes the Tree Growth tax program.

C. The annual current use taxation application deadline of April 1st as set forth in 36 M.R.S. §1133 is adjusted to July 1st for 2020. This includes the Working Waterfront tax program.

II. EFFECTIVE DATE

The effective date of this Order is March 31, 2020.

Janet T. Mills
Governor

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