{"id":87,"date":"2022-04-25T12:43:44","date_gmt":"2022-04-25T16:43:44","guid":{"rendered":"http:\/\/new.umaine.edu\/accessingthemainecoast\/?page_id=87"},"modified":"2025-07-23T16:42:50","modified_gmt":"2025-07-23T20:42:50","slug":"using-tax-tools","status":"publish","type":"page","link":"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/","title":{"rendered":"Using Tax Tools"},"content":{"rendered":"<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id87_547105-5c{margin-top:-20px;margin-bottom:0px;}.kb-row-layout-id87_547105-5c > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_547105-5c > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_547105-5c > .kt-row-column-wrap{column-gap:60px;row-gap:var(--global-kb-gap-md, 2rem);max-width:1268px;padding-top:50px;padding-bottom:75px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_547105-5c{background-image:linear-gradient(60deg,rgb(8,46,88) 47%,rgb(65,118,161) 93%);}.kb-row-layout-id87_547105-5c > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_547105-5c > .kt-row-column-wrap{column-gap:var(--global-kb-gap-sm, 1rem);grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_547105-5c > .kt-row-column-wrap{padding-top:0px;padding-right:0px;padding-bottom:25px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_547105-5c alignfull kt-row-has-bg um-UMBHHeaderNoImage wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column87_39168a-12 > .kt-inside-inner-col,.kadence-column87_39168a-12 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_39168a-12 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_39168a-12 > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_39168a-12 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_39168a-12 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_39168a-12{position:relative;}@media all and (max-width: 1024px){.kadence-column87_39168a-12 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_39168a-12 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_39168a-12\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e, .wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e[data-kb-block=\"kb-adv-heading87_2edd41-7e\"]{padding-top:0px;padding-bottom:0px;text-align:center;font-size:45px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;}.wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e[data-kb-block=\"kb-adv-heading87_2edd41-7e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e[data-kb-block=\"kb-adv-heading87_2edd41-7e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e, .wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e[data-kb-block=\"kb-adv-heading87_2edd41-7e\"]{text-align:center!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e, .wp-block-kadence-advancedheading.kt-adv-heading87_2edd41-7e[data-kb-block=\"kb-adv-heading87_2edd41-7e\"]{padding-right:25px;padding-left:25px;text-align:center!important;}}<\/style>\n<h2 class=\"kt-adv-heading87_2edd41-7e wp-block-kadence-advancedheading has-white-color has-text-color\" data-kb-block=\"kb-adv-heading87_2edd41-7e\">using tax tools<\/h2>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0, .wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0[data-kb-block=\"kb-adv-heading87_a25888-b0\"]{padding-right:135px;padding-left:135px;margin-top:0px;text-align:center;font-size:20px;line-height:32px;font-weight:400;font-style:normal;font-family:Fraunces;}.wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0[data-kb-block=\"kb-adv-heading87_a25888-b0\"] mark.kt-highlight{font-size:20px;line-height:32px;font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0[data-kb-block=\"kb-adv-heading87_a25888-b0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0, .wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0[data-kb-block=\"kb-adv-heading87_a25888-b0\"]{padding-right:35px;padding-left:35px;text-align:center!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0, .wp-block-kadence-advancedheading.kt-adv-heading87_a25888-b0[data-kb-block=\"kb-adv-heading87_a25888-b0\"]{padding-right:25px;padding-left:25px;margin-right:0px;margin-left:0px;text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading87_a25888-b0 wp-block-kadence-advancedheading has-white-color has-text-color\" data-kb-block=\"kb-adv-heading87_a25888-b0\" data-aos-duration=\"1200\" data-aos-once=\"true\"><strong><em>Note: This website is for informational purposes only and does not propose to advocate for any specific legislative or political action.<\/em><\/strong><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id87_a55389-48{margin-top:0px;}.kb-row-layout-id87_a55389-48 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_a55389-48 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_a55389-48 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:24px;padding-right:0px;padding-bottom:24px;padding-left:0px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_a55389-48{background-color:#e5f0f9;}.kb-row-layout-id87_a55389-48 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_a55389-48 > .kt-row-column-wrap{padding-right:50px;padding-left:50px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_a55389-48 > .kt-row-column-wrap{padding-right:25px;padding-bottom:24px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_a55389-48 alignnone kt-row-has-bg um-UMBlueInfoBoxSingle wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_514aad-97 > .kt-inside-inner-col{padding-top:20px;padding-right:30px;padding-bottom:30px;padding-left:30px;}.kadence-column87_514aad-97 > .kt-inside-inner-col,.kadence-column87_514aad-97 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_514aad-97 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_514aad-97 > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_514aad-97 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_514aad-97 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_514aad-97{position:relative;}@media all and (max-width: 1024px){.kadence-column87_514aad-97 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_514aad-97 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_514aad-97 inner-column-1\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_83e877-ce, .wp-block-kadence-advancedheading.kt-adv-heading87_83e877-ce[data-kb-block=\"kb-adv-heading87_83e877-ce\"]{text-align:center;font-size:32px;font-weight:900;font-style:normal;font-family:stratum-2-web;text-transform:uppercase;}.wp-block-kadence-advancedheading.kt-adv-heading87_83e877-ce mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_83e877-ce[data-kb-block=\"kb-adv-heading87_83e877-ce\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_83e877-ce img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_83e877-ce[data-kb-block=\"kb-adv-heading87_83e877-ce\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h3 class=\"kt-adv-heading87_83e877-ce wp-block-kadence-advancedheading has-white-color has-text-color\" data-kb-block=\"kb-adv-heading87_83e877-ce\"><span class=\"stk-highlight\" style=\"color: #003263\"><strong>What new tax-related programs could be developed or used together for access?<\/strong><\/span><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_0a7692-d0, .wp-block-kadence-advancedheading.kt-adv-heading87_0a7692-d0[data-kb-block=\"kb-adv-heading87_0a7692-d0\"]{text-align:center;font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading87_0a7692-d0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_0a7692-d0[data-kb-block=\"kb-adv-heading87_0a7692-d0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_0a7692-d0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_0a7692-d0[data-kb-block=\"kb-adv-heading87_0a7692-d0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading87_0a7692-d0 wp-block-kadence-advancedheading has-white-color has-text-color\" data-kb-block=\"kb-adv-heading87_0a7692-d0\"><span class=\"stk-highlight\" style=\"color: #003263\">A number of tax-related programs exist that could be applied to securing access and preserving working waterfronts, but these would require new legislative or other action to implement for this purpose. Potential tools are reviewed below, including the excise tax, fee-based mechanisms, the real estate transfer tax, zoning, income tax incentives, tax increment financing, property tax deferrals, as well as quasi-taxation models such as special assessments, impact fees, and exactions, and a proposal for a <a href=\"\/coastal_access_toolkit\/working-waterfront-conservancy.shtml\">working waterfront conservancy<\/a>.<\/span><\/p>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id87_e6cf8f-bb > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_e6cf8f-bb > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_e6cf8f-bb > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:1100px;margin-left:auto;margin-right:auto;padding-top:30px;padding-bottom:30px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_e6cf8f-bb{background-image:linear-gradient(135deg,rgb(8,46,88) 0%,rgb(65,118,161) 99%);}.kb-row-layout-id87_e6cf8f-bb > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_e6cf8f-bb > .kt-row-column-wrap{padding-right:50px;padding-left:50px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_e6cf8f-bb > .kt-row-column-wrap{padding-top:50px;padding-right:25px;padding-bottom:50px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_e6cf8f-bb alignfull kt-row-has-bg um-UMBlueHorizonsDarkBlueTextBox wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_40b0cf-7a > .kt-inside-inner-col,.kadence-column87_40b0cf-7a > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_40b0cf-7a > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_40b0cf-7a > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_40b0cf-7a > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_40b0cf-7a > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_40b0cf-7a{position:relative;}@media all and (max-width: 1024px){.kadence-column87_40b0cf-7a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_40b0cf-7a > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_40b0cf-7a\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id87_bc56f8-56 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_bc56f8-56 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_bc56f8-56 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:30px;padding-right:170px;padding-bottom:30px;padding-left:170px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_bc56f8-56 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_bc56f8-56 > .kt-row-column-wrap{padding-top:35px;padding-right:35px;padding-bottom:60px;padding-left:35px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_bc56f8-56 > .kt-row-column-wrap{padding-bottom:35px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_bc56f8-56 alignnone has-white-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_2e5493-7d > .kt-inside-inner-col,.kadence-column87_2e5493-7d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_2e5493-7d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_2e5493-7d > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_2e5493-7d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_2e5493-7d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_2e5493-7d{position:relative;}@media all and (max-width: 1024px){.kadence-column87_2e5493-7d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_2e5493-7d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_2e5493-7d\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42, .wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42[data-kb-block=\"kb-adv-heading87_971beb-42\"]{font-size:32px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#003263;}.wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42[data-kb-block=\"kb-adv-heading87_971beb-42\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42[data-kb-block=\"kb-adv-heading87_971beb-42\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42, .wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42[data-kb-block=\"kb-adv-heading87_971beb-42\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42, .wp-block-kadence-advancedheading.kt-adv-heading87_971beb-42[data-kb-block=\"kb-adv-heading87_971beb-42\"]{text-align:center!important;}}<\/style>\n<h2 class=\"kt-adv-heading87_971beb-42 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_971beb-42\">potential tools<\/h2>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id87_b69ef6-b7{margin-top:-5px;}.kb-row-layout-id87_b69ef6-b7 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_b69ef6-b7 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_b69ef6-b7 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_b69ef6-b7 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_b69ef6-b7 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_b69ef6-b7 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_b69ef6-b7 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_bc63ca-d2 > .kt-inside-inner-col,.kadence-column87_bc63ca-d2 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_bc63ca-d2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_bc63ca-d2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_bc63ca-d2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_bc63ca-d2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_bc63ca-d2{position:relative;}@media all and (max-width: 1024px){.kadence-column87_bc63ca-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_bc63ca-d2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_bc63ca-d2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80, .wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80[data-kb-block=\"kb-adv-heading87_f7eb82-80\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80[data-kb-block=\"kb-adv-heading87_f7eb82-80\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80[data-kb-block=\"kb-adv-heading87_f7eb82-80\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80, .wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80[data-kb-block=\"kb-adv-heading87_f7eb82-80\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80, .wp-block-kadence-advancedheading.kt-adv-heading87_f7eb82-80[data-kb-block=\"kb-adv-heading87_f7eb82-80\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_f7eb82-80 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_f7eb82-80\">Excise Tax<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca, .wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca[data-kb-block=\"kb-adv-heading87_b56f52-ca\"]{margin-top:0px;font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca[data-kb-block=\"kb-adv-heading87_b56f52-ca\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca[data-kb-block=\"kb-adv-heading87_b56f52-ca\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca, .wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca[data-kb-block=\"kb-adv-heading87_b56f52-ca\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca, .wp-block-kadence-advancedheading.kt-adv-heading87_b56f52-ca[data-kb-block=\"kb-adv-heading87_b56f52-ca\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading87_b56f52-ca wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_b56f52-ca\">An excise tax is a tax on manufacture, sale, or business license or charter that may be levied by federal, state, or local governments. Not to be confused with taxes on property, income or estates, excise taxes are most commonly applied to items like alcohol, tobacco, and gasoline. The <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/common-law-and-statutes\/\">Dingall-Johnson Act<\/a> and the <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/common-law-and-statutes\/\">Pittman-Robertson Wildlife Restoration Act<\/a> are examples of federally enacted excise taxes used for wildlife and fisheries restoration. See <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/case-studies-models-for-using-tax-policy-for-access\/\">Federal Excise Tax Models case study<\/a>. In this manner, funds for a working waterfront conservancy or coastal access land bank might be raised through related state or federal excise taxes.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad, .wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad[data-kb-block=\"kb-adv-heading87_edfcc8-ad\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad[data-kb-block=\"kb-adv-heading87_edfcc8-ad\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad[data-kb-block=\"kb-adv-heading87_edfcc8-ad\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad, .wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad[data-kb-block=\"kb-adv-heading87_edfcc8-ad\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad, .wp-block-kadence-advancedheading.kt-adv-heading87_edfcc8-ad[data-kb-block=\"kb-adv-heading87_edfcc8-ad\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_edfcc8-ad wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_edfcc8-ad\"><strong>Fee-based mechanisms<\/strong><\/h3>\n\n\n\n<p>Fee-based mechanisms can be used to generate funds to cover the cost of tax-relief for land owners who protect coastal access or the working waterfront status of their lands. The 2010 <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/case-studies-models-for-using-tax-policy-for-access\/\">Maine Voluntary Municipal Farm Support Program<\/a> may serve as a useful model.<strong><br><\/strong><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e, .wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e[data-kb-block=\"kb-adv-heading87_8b14f8-3e\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e[data-kb-block=\"kb-adv-heading87_8b14f8-3e\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e[data-kb-block=\"kb-adv-heading87_8b14f8-3e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e, .wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e[data-kb-block=\"kb-adv-heading87_8b14f8-3e\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e, .wp-block-kadence-advancedheading.kt-adv-heading87_8b14f8-3e[data-kb-block=\"kb-adv-heading87_8b14f8-3e\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_8b14f8-3e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_8b14f8-3e\"><strong>Real estate transfer tax<\/strong><\/h3>\n\n\n\n<p>Though not currently available to generate funding for access in Maine, the <strong>real estate transfer tax<\/strong> could, with legislative action, serve as vehicle to secure funding to be used to <strong>purchase development rights<\/strong>, or <strong>full fee interest<\/strong> on the open market, both of which could be used to secure access. The real estate transfer tax is a sales tax on real property imposed by state or local government on the sale or transfer in ownership from one owner to another. The tax is usually based on the value of the land. The most common transfer tax is split evenly between buyer and seller, and the resulting revenues can be applied to a variety of uses. Both Massachusetts and Washington state have used real estate transfer taxes to fund land banks and to purchase waterfront lands (respectively). <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/acquiring-transferring-access\/programs-acquiring-access\/\">More on Land Banking<\/a>.<\/p>\n\n\n\n<p>In Maine, the state legislature established a real estate transfer tax (RETT) in 1975. The HOME Fund was authorized in 1982 to dedicate funds for affordable housing investment in the state, and may serve as a model. Beginning in 1984, the HOME Fund has been funded through allocations from the RETT. The statute designates the RETT funds to be allocated 45% to the state general fund, 45% to the HOME Fund, and 10% to Maine\u2019s counties. Actual allocations to the HOME Fund tracked since 2000 indicate that the RETT percentage to that fund have varied from a high of 45% in the earlier years, to as little as 7% in 2009. Attempts to increase the Maine state transfer tax rate (one-half of one percent) have repeatedly failed. An alternative approach to applying this tool could be to pursue reallocation of existing RETT tax dollars to allot a percentage to coastal lands and\/or working waterfront preservation. Maine currently has no enabling legislation for municipalities to levy this tax at the local level and several attempts to pass such legislation have failed. <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/case-studies-models-for-using-tax-policy-for-access\/\">See Real Estate Transfer Taxes, and Land Banks case study<\/a>.<strong><br><\/strong><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51, .wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51[data-kb-block=\"kb-adv-heading87_62706a-51\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51[data-kb-block=\"kb-adv-heading87_62706a-51\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51[data-kb-block=\"kb-adv-heading87_62706a-51\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51, .wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51[data-kb-block=\"kb-adv-heading87_62706a-51\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51, .wp-block-kadence-advancedheading.kt-adv-heading87_62706a-51[data-kb-block=\"kb-adv-heading87_62706a-51\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_62706a-51 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_62706a-51\"><strong>Zoning and tax policy<\/strong><\/h3>\n\n\n\n<p>The development of a city plan in which various geographic areas (zones) are restricted to certain uses and development, is a tool often used in conjunction with tax policy. The zones (such as <strong>water-dependent use zones<\/strong>) often incorporate a variety of tax incentives designed to reduce costs to maritime industries, increase costs for non-water-dependent uses, and encourage capital investment in working waterfront enterprises. Districts like those described can be defined at any level of government. Once those maritime districts are drawn, any number of tax tools, including federal and state income tax provisions, can be used to spur development in a certain business or industry, or geographical zone. <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/zoning-for-access\/\">More on zoning<\/a>.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7, .wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7[data-kb-block=\"kb-adv-heading87_3ebd68-b7\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7[data-kb-block=\"kb-adv-heading87_3ebd68-b7\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7[data-kb-block=\"kb-adv-heading87_3ebd68-b7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7, .wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7[data-kb-block=\"kb-adv-heading87_3ebd68-b7\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7, .wp-block-kadence-advancedheading.kt-adv-heading87_3ebd68-b7[data-kb-block=\"kb-adv-heading87_3ebd68-b7\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_3ebd68-b7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_3ebd68-b7\"><strong>Income tax incentives<\/strong><\/h3>\n\n\n\n<p>The primary purpose of the income tax is to raise revenues to fund government services, but federal and state authorities use income tax incentives, often in the form of exemptions, <strong>credits<\/strong>, or <strong>deductions<\/strong>, to promote a given public policy. For example, the federal government has supported historic rehabilitation, brownfields (industrial or commercial sites that are often contaminated) redevelopment, and alternative energy production and use by providing income tax incentives to both individuals and businesses, producers and purchasers. <a href=\"http:\/\/www.maine.gov\/decd\/mainebiz\/pine_tree_zones\/index.shtml\"><strong><em>Maine\u2019s Pine Tree Development Zones<\/em><\/strong><\/a>, an example of income tax incentives at the state level, allow certain qualified businesses in certain areas specified deductions on reported business income, as well as a reduced payroll tax. The income tax incentives described here represent a small fraction of the large number and variety of income tax credits and deductions that exist at both the state and federal levels. Similar income tax incentives could be enacted to provide credits, deductions, or even exemptions for investment in <strong>water-dependent<\/strong> industries.<strong><br><\/strong><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90, .wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90[data-kb-block=\"kb-adv-heading87_d81fba-90\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90[data-kb-block=\"kb-adv-heading87_d81fba-90\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90[data-kb-block=\"kb-adv-heading87_d81fba-90\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90, .wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90[data-kb-block=\"kb-adv-heading87_d81fba-90\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90, .wp-block-kadence-advancedheading.kt-adv-heading87_d81fba-90[data-kb-block=\"kb-adv-heading87_d81fba-90\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_d81fba-90 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_d81fba-90\"><strong>Tax increment financing (TIF)<br><\/strong><\/h3>\n\n\n\n<p>Tax increment financing is a method of capturing an anticipated increase in property value and using it to fund economic development projects. At the core of a TIF package is the premise that development will increase property values and property tax revenues to the city or town. With a TIF approach, the municipality reserves a fixed percentage of these future tax revenues for repayment of the public or private financing package that enabled the development in the first place. There are caps on the acreage and value of land allowed to be incorporated in a TIF district, and each district must be approved by the local legislative body and the state Department of Economic and Community Development. Hypothetically, a lone fishing dock in need of retrofitting could be declared a qualifying district, and the infrastructure improvements paid for by the increase in tax revenue. However, TIF relies on the developer\u2019s capacity to pay the increased property taxes to cover development costs, but increased property taxes are precisely one of the identified problems facing traditional <strong>water-dependent uses<\/strong>. It would also be challenging to find a way to use a TIF approach where working waterfront taxation, covenants or zoning were already in effect, as any of these would likely impinge on any potential increase in valuation. For these reasons, TIF measures would seem likely to serve only limited purposes for working waterfront protection in limited circumstances.<\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id87_a6270e-fe > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_a6270e-fe > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_a6270e-fe > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:1100px;margin-left:auto;margin-right:auto;padding-top:30px;padding-bottom:30px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_a6270e-fe{background-color:#e5f0f9;}.kb-row-layout-id87_a6270e-fe > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_a6270e-fe > .kt-row-column-wrap{padding-right:50px;padding-left:50px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_a6270e-fe > .kt-row-column-wrap{padding-top:50px;padding-right:25px;padding-bottom:50px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_a6270e-fe alignfull kt-row-has-bg um-UMBlueHorizonsLightBlueTextBox wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_5dd41e-8c > .kt-inside-inner-col,.kadence-column87_5dd41e-8c > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_5dd41e-8c > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_5dd41e-8c > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_5dd41e-8c > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_5dd41e-8c > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_5dd41e-8c{position:relative;}@media all and (max-width: 1024px){.kadence-column87_5dd41e-8c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_5dd41e-8c > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_5dd41e-8c\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id87_18b2c0-3e > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_18b2c0-3e > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_18b2c0-3e > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:30px;padding-right:170px;padding-bottom:30px;padding-left:170px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_18b2c0-3e > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_18b2c0-3e > .kt-row-column-wrap{padding-top:35px;padding-right:35px;padding-bottom:60px;padding-left:35px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_18b2c0-3e > .kt-row-column-wrap{padding-bottom:35px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_18b2c0-3e alignnone has-white-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_74974d-e6 > .kt-inside-inner-col,.kadence-column87_74974d-e6 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_74974d-e6 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_74974d-e6 > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_74974d-e6 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_74974d-e6 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_74974d-e6{position:relative;}@media all and (max-width: 1024px){.kadence-column87_74974d-e6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_74974d-e6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_74974d-e6\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a, .wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a[data-kb-block=\"kb-adv-heading87_8d6ded-0a\"]{font-size:32px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#003263;}.wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a[data-kb-block=\"kb-adv-heading87_8d6ded-0a\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a[data-kb-block=\"kb-adv-heading87_8d6ded-0a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a, .wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a[data-kb-block=\"kb-adv-heading87_8d6ded-0a\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a, .wp-block-kadence-advancedheading.kt-adv-heading87_8d6ded-0a[data-kb-block=\"kb-adv-heading87_8d6ded-0a\"]{text-align:center!important;}}<\/style>\n<h2 class=\"kt-adv-heading87_8d6ded-0a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_8d6ded-0a\"><strong>Other property-related tax tools<\/strong><\/h2>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id87_a30fe8-3b{margin-top:-5px;}.kb-row-layout-id87_a30fe8-3b > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_a30fe8-3b > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_a30fe8-3b > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_a30fe8-3b > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_a30fe8-3b > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_a30fe8-3b > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_a30fe8-3b alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_d29b77-a5 > .kt-inside-inner-col,.kadence-column87_d29b77-a5 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_d29b77-a5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_d29b77-a5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_d29b77-a5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_d29b77-a5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_d29b77-a5{position:relative;}@media all and (max-width: 1024px){.kadence-column87_d29b77-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_d29b77-a5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_d29b77-a5\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be, .wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be[data-kb-block=\"kb-adv-heading87_8d56cc-be\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be[data-kb-block=\"kb-adv-heading87_8d56cc-be\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be[data-kb-block=\"kb-adv-heading87_8d56cc-be\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be, .wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be[data-kb-block=\"kb-adv-heading87_8d56cc-be\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be, .wp-block-kadence-advancedheading.kt-adv-heading87_8d56cc-be[data-kb-block=\"kb-adv-heading87_8d56cc-be\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_8d56cc-be wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_8d56cc-be\"><strong>Property Tax Abatement and Deferral<\/strong><\/h3>\n\n\n\n<p>Abatements apply a credit or reimbursement to forgive all or part of a landowner\u2019s property tax. Deferrals allow property owners relief from paying a portion or the entirety of the tax, but the unpaid tax remains a debt owed by the owner to the state and gathers interest until repaid.<strong><br><\/strong><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6, .wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6[data-kb-block=\"kb-adv-heading87_5ea389-c6\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6[data-kb-block=\"kb-adv-heading87_5ea389-c6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6[data-kb-block=\"kb-adv-heading87_5ea389-c6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6, .wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6[data-kb-block=\"kb-adv-heading87_5ea389-c6\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6, .wp-block-kadence-advancedheading.kt-adv-heading87_5ea389-c6[data-kb-block=\"kb-adv-heading87_5ea389-c6\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_5ea389-c6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_5ea389-c6\"><strong>Land Gains Tax (also known as Windfall tax)<\/strong><\/h3>\n\n\n\n<p>A land gains tax is assessed to discourage <strong>capital gains<\/strong> resulting from the rapid purchase and sale of property. By imposing these financial penalties, such a tax could discourage short-term speculation that would rapidly drive up waterfront land values without producing any new on-site development. Such a tax has been upheld by the Vermont Supreme Court, but, even fourteen years after that decision, Vermont remained the only state to have adopted a windfall tax\u2014perhaps due to tax uniformity provisions in most other state constitutions.<strong><br><\/strong><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76, .wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76[data-kb-block=\"kb-adv-heading87_9629cf-76\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76[data-kb-block=\"kb-adv-heading87_9629cf-76\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76[data-kb-block=\"kb-adv-heading87_9629cf-76\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76, .wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76[data-kb-block=\"kb-adv-heading87_9629cf-76\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76, .wp-block-kadence-advancedheading.kt-adv-heading87_9629cf-76[data-kb-block=\"kb-adv-heading87_9629cf-76\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_9629cf-76 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_9629cf-76\"><strong>Quasi-Taxation: Special Assessments, Impact Fees, and Exactions<\/strong><\/h3>\n\n\n\n<p>Grounded in a municipality\u2019s police power rather than its taxation power, <strong>special assessments<\/strong>, <strong>impact fees<\/strong>, and <strong>exactions<\/strong> are not tax tools per se, but are included here as possible monetary and non-monetary incentives for a desired form of land use and development. Properly applied, they can be used by a municipal government to help finance larger waterfront construction and improvement projects related to water-dependent uses, and to discourage (or derive public benefit from) other major development projects.<br><a href=\"\/coastal_access_toolkit\/plan_and_regulate_for_access.shtml\">More in Plan and Regulate for Access<\/a><\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id87_6e75d3-57 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_6e75d3-57 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_6e75d3-57 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:1100px;margin-left:auto;margin-right:auto;padding-top:30px;padding-bottom:30px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_6e75d3-57{background-image:linear-gradient(135deg,rgb(8,46,88) 0%,rgb(65,118,161) 99%);}.kb-row-layout-id87_6e75d3-57 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_6e75d3-57 > .kt-row-column-wrap{padding-right:50px;padding-left:50px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_6e75d3-57 > .kt-row-column-wrap{padding-top:50px;padding-right:25px;padding-bottom:50px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_6e75d3-57 alignfull kt-row-has-bg um-UMBlueHorizonsDarkBlueTextBox wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_11bc54-be > .kt-inside-inner-col,.kadence-column87_11bc54-be > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_11bc54-be > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_11bc54-be > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_11bc54-be > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_11bc54-be > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_11bc54-be{position:relative;}@media all and (max-width: 1024px){.kadence-column87_11bc54-be > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_11bc54-be > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_11bc54-be\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id87_f0411f-53 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_f0411f-53 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_f0411f-53 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:30px;padding-right:170px;padding-bottom:30px;padding-left:170px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_f0411f-53 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_f0411f-53 > .kt-row-column-wrap{padding-top:35px;padding-right:35px;padding-bottom:60px;padding-left:35px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_f0411f-53 > .kt-row-column-wrap{padding-bottom:35px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_f0411f-53 alignnone has-white-background-color kt-row-has-bg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_199c6e-c2 > .kt-inside-inner-col,.kadence-column87_199c6e-c2 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_199c6e-c2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_199c6e-c2 > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_199c6e-c2 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_199c6e-c2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_199c6e-c2{position:relative;}@media all and (max-width: 1024px){.kadence-column87_199c6e-c2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_199c6e-c2 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_199c6e-c2\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95, .wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95[data-kb-block=\"kb-adv-heading87_b5f3e1-95\"]{font-size:32px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#003263;}.wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95[data-kb-block=\"kb-adv-heading87_b5f3e1-95\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95[data-kb-block=\"kb-adv-heading87_b5f3e1-95\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95, .wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95[data-kb-block=\"kb-adv-heading87_b5f3e1-95\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95, .wp-block-kadence-advancedheading.kt-adv-heading87_b5f3e1-95[data-kb-block=\"kb-adv-heading87_b5f3e1-95\"]{text-align:center!important;}}<\/style>\n<h2 class=\"kt-adv-heading87_b5f3e1-95 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_b5f3e1-95\"><strong>State and federal tax laws providing models for working waterfronts:<\/strong><\/h2>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id87_bec8b8-78{margin-top:-5px;}.kb-row-layout-id87_bec8b8-78 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id87_bec8b8-78 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id87_bec8b8-78 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id87_bec8b8-78 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id87_bec8b8-78 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id87_bec8b8-78 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id87_bec8b8-78 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column87_241745-9d > .kt-inside-inner-col,.kadence-column87_241745-9d > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column87_241745-9d > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column87_241745-9d > .kt-inside-inner-col{flex-direction:column;}.kadence-column87_241745-9d > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column87_241745-9d > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column87_241745-9d{position:relative;}@media all and (max-width: 1024px){.kadence-column87_241745-9d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column87_241745-9d > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column87_241745-9d\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc, .wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc[data-kb-block=\"kb-adv-heading87_d627ec-dc\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc[data-kb-block=\"kb-adv-heading87_d627ec-dc\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc[data-kb-block=\"kb-adv-heading87_d627ec-dc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc, .wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc[data-kb-block=\"kb-adv-heading87_d627ec-dc\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc, .wp-block-kadence-advancedheading.kt-adv-heading87_d627ec-dc[data-kb-block=\"kb-adv-heading87_d627ec-dc\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_d627ec-dc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_d627ec-dc\"><strong>Maine Real Estate Transfer Tax<\/strong><\/h3>\n\n\n\n<p><a href=\"http:\/\/www.maine.gov\/revenue\/propertytax\/transfertax\/transfertax.htm\">About the program<\/a><br><a href=\"http:\/\/www.mainelegislature.org\/legis\/statutes\/36\/title36ch711-Asec0.html\">36 M.R.S. 4641-A, -B (2009)<\/a><br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0, .wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0[data-kb-block=\"kb-adv-heading87_3dc099-f0\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0[data-kb-block=\"kb-adv-heading87_3dc099-f0\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0[data-kb-block=\"kb-adv-heading87_3dc099-f0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0, .wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0[data-kb-block=\"kb-adv-heading87_3dc099-f0\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0, .wp-block-kadence-advancedheading.kt-adv-heading87_3dc099-f0[data-kb-block=\"kb-adv-heading87_3dc099-f0\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_3dc099-f0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_3dc099-f0\"><strong>Maine Voluntary Municipal Farm Support Program<\/strong><\/h3>\n\n\n\n<p><a href=\"http:\/\/www.mainelegislature.org\/legis\/statutes\/7\/title7ch2-C.pdf\">7 M.R.S. \u00a7\u00a7 60, 60-A (2009)<\/a> (PDF)<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2, .wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2[data-kb-block=\"kb-adv-heading87_4e5acb-a2\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2[data-kb-block=\"kb-adv-heading87_4e5acb-a2\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2[data-kb-block=\"kb-adv-heading87_4e5acb-a2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2, .wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2[data-kb-block=\"kb-adv-heading87_4e5acb-a2\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2, .wp-block-kadence-advancedheading.kt-adv-heading87_4e5acb-a2[data-kb-block=\"kb-adv-heading87_4e5acb-a2\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_4e5acb-a2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_4e5acb-a2\"><strong>Federal Aid in Sport Fishing Restoration Act (Dingell-Johnson Act, Wallop-Breaux Act)<\/strong><\/h3>\n\n\n\n<p><a href=\"http:\/\/wildlifelaw.unm.edu\/fedbook\/djact.html\">16 U.S.C. \u00a7\u00a7 777-777l<\/a><br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa, .wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa[data-kb-block=\"kb-adv-heading87_682956-aa\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa[data-kb-block=\"kb-adv-heading87_682956-aa\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa[data-kb-block=\"kb-adv-heading87_682956-aa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa, .wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa[data-kb-block=\"kb-adv-heading87_682956-aa\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa, .wp-block-kadence-advancedheading.kt-adv-heading87_682956-aa[data-kb-block=\"kb-adv-heading87_682956-aa\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_682956-aa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_682956-aa\"><strong>Federal Pittman-Robertson Wildlife Restoration Act<\/strong><\/h3>\n\n\n\n<p><a href=\"http:\/\/wildlifelaw.unm.edu\/fedbook\/pract.html\">16 U.S.C. \u00a7\u00a7 669-669i<\/a><br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6, .wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6[data-kb-block=\"kb-adv-heading87_319f37-e6\"]{font-size:20px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6[data-kb-block=\"kb-adv-heading87_319f37-e6\"] mark.kt-highlight{font-style:normal;color:#f76a0c;-webkit-box-decoration-break:clone;box-decoration-break:clone;padding-top:0px;padding-right:0px;padding-bottom:0px;padding-left:0px;}.wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6[data-kb-block=\"kb-adv-heading87_319f37-e6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6, .wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6[data-kb-block=\"kb-adv-heading87_319f37-e6\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6, .wp-block-kadence-advancedheading.kt-adv-heading87_319f37-e6[data-kb-block=\"kb-adv-heading87_319f37-e6\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading87_319f37-e6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading87_319f37-e6\"><strong>how could a new working waterfront conservancy model help address access needs?<\/strong><\/h3>\n\n\n\n<p><span class=\"stk-highlight\" style=\"color: #003263\"><strong><a href=\"\/coastal_access_toolkit\/working-waterfront-conservancy.shtml\">More on Working Waterfront Conservancy<\/a><\/strong><\/span><\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>using tax tools Note: This website is for informational purposes only and does not propose to advocate for any specific legislative or political action. What new tax-related programs could be developed or used together for access? A number of tax-related programs exist that could be applied to securing access and preserving working waterfronts, but these [&hellip;]<\/p>\n","protected":false},"author":355,"featured_media":0,"parent":99,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-87","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Using Tax Tools - Accessing the Maine Coast<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Using Tax Tools - Accessing the Maine Coast\" \/>\n<meta property=\"og:description\" content=\"using tax tools Note: This website is for informational purposes only and does not propose to advocate for any specific legislative or political action. What new tax-related programs could be developed or used together for access? A number of tax-related programs exist that could be applied to securing access and preserving working waterfronts, but these [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/\" \/>\n<meta property=\"og:site_name\" content=\"Accessing the Maine Coast\" \/>\n<meta property=\"article:modified_time\" content=\"2025-07-23T20:42:50+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"7 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/\",\"url\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/\",\"name\":\"Using Tax Tools - Accessing the Maine Coast\",\"isPartOf\":{\"@id\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/#website\"},\"datePublished\":\"2022-04-25T16:43:44+00:00\",\"dateModified\":\"2025-07-23T20:42:50+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/umaine.edu\/accessingthemainecoast\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Coastal Access Toolkit\",\"item\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Using Tax Policy for Access\",\"item\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/\"},{\"@type\":\"ListItem\",\"position\":4,\"name\":\"Using Tax Tools\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/#website\",\"url\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/\",\"name\":\"Accessing the Maine Coast\",\"description\":\"University of Maine\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Using Tax Tools - Accessing the Maine Coast","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/","og_locale":"en_US","og_type":"article","og_title":"Using Tax Tools - Accessing the Maine Coast","og_description":"using tax tools Note: This website is for informational purposes only and does not propose to advocate for any specific legislative or political action. What new tax-related programs could be developed or used together for access? 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