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Sebago Maine Town Seal
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Farm and Open Space
(Title 36, M.R.S.A. Sections 1101-1121 as amended by PL 195, c.603)

Farm land under this statute means land registered for long-term use in agricultural production.
Valuation -- The assessor establishes the 100% valuation per acre on a current use basis, i.e. reflecting their value as agricultural land, not as developable land.
Requirements -- At least one of the applicant's tracts must be 5 contiguous acres which produces a gross income of at least $2000 per year in one of the two or three of the five calendar year preceding the date of application. By April 1 of each fifth year, the owner must file an income report of the gross agricultural income derived from the subject property.
Withdrawal -- Should the owner change the use of part or all of the property, a substantial penalty is assessed.

Open space land under this statute means registered land, the preservation or restriction of the use of which provides a defined public benefit
Valuation -- Either market value of open space land or an alternative percentage-based method is used. In the percentage method, a reduction from market value is granted for each restriction placed on the subject property:
• Ordinary open space land -20%
• Permanently protected -30%
• Forever wild -20%
• Public access -25%

In no case can the land be valued at less than the prevailing tree growth valuation.
Requirements -- A public benefit must be obtained in one or more of the following areas:
a. Conserving scenic resources
b. Enhancing public recreation opportunities
c. Promoting game management
d. Preserving wildlife or wildlife habitat
Withdrawal - Should the owner change the use of part or all of the property, a substantial penalty is assessed.

You can get the downloadable application forms by selecting the links below: