Fillable Application For Working Waterfront Land Classification (Page 2 of 3) in pdf

The following attestation is to be completed by the assessor

I hereby certify that the valuation of classified working waterfront land has been assessed according to 36

M.R.S. § 1135 as of April 1, 20__________.

Assessor ____________________________________________ Date ______________________

GENERAL INSTRUCTIONS

FILING APPLICATION – Owners must submit a signed application on or before April 1 of the year in which

classification is requested. The application must include the acreage of land proposed for working waterfront

classification as well as the land excluded from working waterfront classification. The owner must exclude any

nonconforming use areas.

WHERE TO FILE – File this application with your municipal assessor or with the State Tax Assessor if the land

is in the unorganized territory.

SEPARATE APPLICATIONS – A separate application must be filed for each separate parcel. A separate

parcel is an area enclosed within a contiguous, uninterrupted boundary, whether originally acquired in one or

more deeds. If a parcel is located in more than one municipality, a separate application must be filed for each

municipality covering the portion of the parcel located in that municipality.

INCLUSION OF MAP – The application must include a map of the parcel (sketched or drafted). The map must

show the entire parcel including land proposed for working waterfront classification and all other land to be

excluded from classification.

Lines 1 & 2: Enter the owner’s name, address, and telephone number. If there is more than one owner, enter

“Multiple Owners” and attach a separate sheet listing the name, address, and telephone number of all the

owners.

Line 3: Enter the municipality and county where the open space parcel is located. If the parcel is located in

more than one municipality, file a separate application for each municipality.

Line 4: Maine Revenue Services prefers that you enter the description under which the property is carried in

the assessment records or on the most recent tax bill. Where this description is not readily available, reference

to the recorded deed (e.g. Book 231, Page 16; Kennebec County Registry) can be substituted.

Lines 5 & 6: 36 M.R.S. § 1132(11) defines working waterfront land as:

“a parcel of land, or a portion thereof, abutting 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.”

List all factors relevant to your claim that the property is being used for working waterfront purposes.

Line 7a: Enter the total area of the parcel in acres.

Line 7b(1): Enter the acreage within this parcel of any area that is used for a camp or house lot, is

substantially developed, or is reserved for development not related to preservation of the land as working

waterfront.

Line 7b(2): Enter the acreage within this parcel of any other area to be excluded from open space

classification. Categories include, but are not limited to, improved areas such as roads, powerlines, pipelines,

and any areas you do not wish to classify as working waterfront.

Application For Working Waterfront Land Classification Page 2