LAW WITHOUT
GOVERNOR'S CHAPTER
SIGNATURE
671
APRIL 23, 2024 PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
_____
H.P. 1384 - L.D. 2162
An Act Regarding the Current Use Valuation of Working Waterfront
Property
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §1132, sub-§11, as enacted by PL 2007, c. 466, Pt. A, §58, is
amended to read:
11. Working waterfront land. "Working waterfront land" means a parcel of land, or
a portion thereof, abutting that fully or partially abuts water to the head of tide or land
located in the intertidal zone that is used primarily or used predominantly to provide access
to or support the conduct of commercial fishing activities. "Working waterfront land" also
includes a wharf or pier used primarily or used predominantly by persons engaged in
commercial fishing activities that include berthing a boat and the location of small fishing
houses for commercial fishing gear maintenance and storage. For purposes of this
subchapter, a parcel is deemed to include a unit of real estate notwithstanding the fact that
it is divided by a road, way, railroad or pipeline.
Sec. 2. 36 MRSA §1135, sub-§2, ¶A, as enacted by PL 2007, c. 466, Pt. A, §58,
is amended to read:
A. Working waterfront land used predominantly as working waterfront land is eligible
for a reduction of 20% 30%.
Sec. 3. 36 MRSA §1135, sub-§2, ¶B, as enacted by PL 2007, c. 466, Pt. A, §58,
is amended to read:
B. Working waterfront land used primarily as working waterfront land is eligible for
a reduction of 10% 20%.
Sec. 4. 36 MRSA §1135, sub-§2, ¶D is enacted to read:
D. Working waterfront land that is subject to a legally binding right-of-way or
easement that permits access to intertidal land for commercial fishing activities is
eligible for the reduction described in paragraph A, B or C and an additional reduction
of 10%.
Page 1 - 131LR2718(03)
 Sec. 5. 36 MRSA §1138, sub-§4, as amended by PL 2021, c. 630, Pt. C, §17, is
amended by enacting at the end a new first blocked paragraph to read:
If the owner of the property subject to a penalty under this section is unable to pay the
penalty assessed under this section, the owner may request and the assessor shall, at the
request of the owner, permit a delay in payment of the penalty of up to 2 years.
Sec. 6. 36 MRSA §1140-B, sub-§3 is enacted to read:
3. Report. By December 31st of each odd-numbered year, the State Tax Assessor
shall submit a report to the joint standing committee of the Legislature having jurisdiction
over taxation matters that identifies the total value of each sale of working waterfront land
and the value of each sale that is reasonably related to the working waterfront land, that
compares the sale price of the working waterfront land to the assessed value of the property
and that categorizes the sales data by region, type of commercial use or commercial fishing
use and any other relevant categories. The report may include any other data or analysis
that the assessor finds relevant and any recommendations the assessor develops to assist
municipal assessors in calculating the current use value of enrolled working waterfront land
that is used for or supports commercial fishing activities. The report may also include
recommendations to amend this subchapter for the purposes of improving or ensuring the
accuracy of current use assessment of working waterfront land.
Sec. 7. 36 MRSA §1140-C is enacted to read:
§1140-C. Information bulletin
The State Tax Assessor shall create an information bulletin regarding provisions of the
current use laws that apply to working waterfront lands and that include any changes made
to the current use laws after December 31, 2023. The assessor shall post the bulletin on the
bureau's publicly accessible website and shall make it available to municipal assessors and
to members of the public engaged in commercial fishing activities.
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Statutes affected:
Bill Text LD 2162, HP 1384: 36.685, 36.1132, 36.1135, 36.1138
Bill Text ACTPUB , Chapter 671: 36.1132, 36.1135, 36.1138