Bill > LD1368

This bill creates a new property tax exemption for landowners who allow shellfish harvesters access through their property to the intertidal zone. Specifically, property owners adjacent to the intertidal zone can receive a $500 reduction in their property taxes if they permit shellfish harvesting across their land. To qualify, landowners must submit a written application to their local assessor by April 1st of the year they first seek the exemption, and they may need to provide a plan describing the spatial and temporal limitations of the access. The bill defines key terms such as "intertidal zone" (referencing an existing legal definition in Maine law) and "shellfish" using existing statutory language. The application and supporting documents will be kept confidential and only available to the State Tax Assessor upon request. Once granted, the exemption will continue until the property owner requests its discontinuation. The tax exemption will apply to property tax years beginning on or after April 1, 2026, giving municipalities and property owners time to prepare for the new regulation.

Budget and Finance

https://legislature.maine.gov/legis/bills/display_ps.asp?LD=1368&snum=132