Sec. 1. 36 MRSA §1102, sub-§4, as amended by PL 1999, c. 731, Pt. Y, §1, is further amended to read:

4. Farmland. "Farmland" means any tract or tracts of land, including woodland and wasteland, of at least 5 2 contiguous acres on which farming or agricultural activities have contributed to a gross annual farming income of at least $2,000 per year in one of the 2, or 3 of the 5, calendar years preceding the date of application for classification. The farming or agricultural activity and income derived from that activity may be achieved by either the owner or a lessee of the land.

Gross income as used in this section includes the value of commodities produced for consumption by the farm household. Any applicant for assessment under this subchapter bears the burden of proof as to the applicant's qualification.

SUMMARY

Under current law, farmland eligible for valuation based on current use must be "of at least 5 contiguous acres." This restriction excludes much farmland devoted to ornamental horticulture. This bill reduces the acreage restriction in the definition of farmland from "5 acres" to "2 acres" to expand the amount of farmland subject to taxation under the farmland and open space tax laws.