ME LD1368

Creates a $500 property tax reduction for owners of land adjacent to the intertidal zone who allow shellfish harvesters to access the intertidal zone through their property

Requires property owners to file a written application and proof of entitlement with the local assessor by April 1st of the year the exemption is first requested

Assessors may require a plan describing the spatial and temporal use of the access, including any limitations

Applications and proof of entitlement are confidential and not subject to public inspection, though they must be made available to the State Tax Assessor upon request

Takes effect for property tax years beginning on or after April 1, 2026