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132nd MAINE LEGISLATURE
FIRST REGULAR SESSION-2025
Legislative Document No. 1168
H.P. 773 House of Representatives, March 20, 2025
An Act to Amend the Law Regarding the Current Use Valuation of
Certain Working Waterfront Land with Respect to Commercial
Boat Yards
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative FAULKINGHAM of Winter Harbor.
Cosponsored by Senator MOORE of Washington and
Representatives: BISHOP of Bucksport, FOLEY of Wells, PARRY of Arundel, SIMMONS of
Waldoboro, TUELL of East Machias, Senator: MARTIN of Oxford.
Page 1 - 132LR0759(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §1132, sub-§1-A is enacted to read:
31-A. Commercial boat yard. "Commercial boat yard" means a commercial facility
4 that leases storage, docking or mooring space to watercraft and is used primarily or used
5 predominantly by persons engaged in commercial fishing activities.
6Sec. 2. 36 MRSA §1132, sub-§11, as amended by PL 2023, c. 671, §1, is further
7 amended to read:
811. Working waterfront land. "Working waterfront land" means a parcel of land, or
9 a portion thereof, that fully or partially abuts water to the head of tide or land located in the
10 intertidal zone that is used primarily or used predominantly to provide access to or support
11 the conduct of commercial fishing activities. "Working waterfront land" also includes a
12 commercial boat yard or a wharf or pier used primarily or used predominantly by persons
13 engaged in commercial fishing activities that include berthing a boat and the location of
14 small fishing houses for commercial fishing gear maintenance and storage. For purposes
15 of this subchapter, a parcel is deemed to include a unit of real estate notwithstanding the
16 fact that it is divided by a road, way, railroad or pipeline.
17SUMMARY
18 This bill amends the tax laws relating to the current use valuation of certain working
19 waterfront land to clarify that working waterfront land includes commercial boat yards.
20 The bill also includes a new definition for "commercial boat yard."
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