{"id":99,"date":"2022-04-26T09:54:13","date_gmt":"2022-04-26T13:54:13","guid":{"rendered":"http:\/\/new.umaine.edu\/accessingthemainecoast\/?page_id=99"},"modified":"2026-07-16T14:35:29","modified_gmt":"2026-07-16T18:35:29","slug":"using-tax-policy-for-access","status":"publish","type":"page","link":"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/","title":{"rendered":"Using Tax Policy for Access"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\"><a id=\"CS\" name=\"CS\"><\/a><\/h3>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id99_7ae989-3a{margin-top:-20px;margin-bottom:0px;}.kb-row-layout-id99_7ae989-3a > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_7ae989-3a > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_7ae989-3a > .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-id99_7ae989-3a{background-image:linear-gradient(60deg,rgb(8,46,88) 47%,rgb(65,118,161) 93%);}.kb-row-layout-id99_7ae989-3a > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_7ae989-3a > .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-id99_7ae989-3a > .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-id99_7ae989-3a 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-column99_39b8e1-b5 > .kt-inside-inner-col,.kadence-column99_39b8e1-b5 > .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-column99_39b8e1-b5 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_39b8e1-b5 > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_39b8e1-b5 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_39b8e1-b5 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_39b8e1-b5{position:relative;}@media all and (max-width: 1024px){.kadence-column99_39b8e1-b5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_39b8e1-b5 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_39b8e1-b5\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb, .wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb[data-kb-block=\"kb-adv-heading99_a0bf9f-eb\"]{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-heading99_a0bf9f-eb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb[data-kb-block=\"kb-adv-heading99_a0bf9f-eb\"] 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-heading99_a0bf9f-eb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb[data-kb-block=\"kb-adv-heading99_a0bf9f-eb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb, .wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb[data-kb-block=\"kb-adv-heading99_a0bf9f-eb\"]{text-align:center!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb, .wp-block-kadence-advancedheading.kt-adv-heading99_a0bf9f-eb[data-kb-block=\"kb-adv-heading99_a0bf9f-eb\"]{padding-right:25px;padding-left:25px;text-align:center!important;}}<\/style>\n<h2 class=\"kt-adv-heading99_a0bf9f-eb wp-block-kadence-advancedheading has-white-color has-text-color\" data-kb-block=\"kb-adv-heading99_a0bf9f-eb\">Using Tax Policy for Access<\/h2>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap{column-gap:80px;row-gap:var(--global-kb-gap-md, 2rem);max-width:1268px;padding-top:35px;padding-bottom:35px;grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id99_8b6a65-f6 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap{padding-top:50px;padding-right:50px;padding-bottom:50px;padding-left:50px;grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1 of *:not(style)){order:2;}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(2 of *:not(style)){order:1;}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(3 of *:not(style)){order:12;}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(4 of *:not(style)){order:11;}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(5 of *:not(style)){order:22;}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(6 of *:not(style)){order:21;}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(7 of *:not(style)){order:32;}}@media all and (max-width: 1024px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(8 of *:not(style)){order:31;}}@media all and (max-width: 767px){.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap{padding-top:50px;padding-right:25px;padding-bottom:0px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(1 of *:not(style)){order:2;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(2 of *:not(style)){order:1;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(3 of *:not(style)){order:12;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(4 of *:not(style)){order:11;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(5 of *:not(style)){order:22;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(6 of *:not(style)){order:21;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(7 of *:not(style)){order:32;}.kb-row-layout-id99_8b6a65-f6 > .kt-row-column-wrap > .wp-block-kadence-column:nth-child(8 of *:not(style)){order:31;}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id99_8b6a65-f6 alignfull has-white-background-color kt-row-has-bg um-UMBHHeaderWithTextLeftWhiteBg wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-row kt-mobile-layout-row kt-row-valign-top kb-theme-content-width\">\n<style>.kadence-column99_4c5e19-26 > .kt-inside-inner-col{display:flex;}.kadence-column99_4c5e19-26 > .kt-inside-inner-col,.kadence-column99_4c5e19-26 > .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-column99_4c5e19-26 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_4c5e19-26 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column99_4c5e19-26 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column99_4c5e19-26{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_4c5e19-26{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_4c5e19-26 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column99_4c5e19-26 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_4c5e19-26{position:relative;}.kadence-column99_4c5e19-26, .kt-inside-inner-col > .kadence-column99_4c5e19-26:not(.specificity){margin-top:-20px;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column99_4c5e19-26{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_4c5e19-26{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_4c5e19-26 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column99_4c5e19-26 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column99_4c5e19-26{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_4c5e19-26{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_4c5e19-26 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column99_4c5e19-26 > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}.kadence-column99_4c5e19-26, .kt-inside-inner-col > .kadence-column99_4c5e19-26:not(.specificity){margin-top:0px;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_4c5e19-26\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a, .wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a[data-kb-block=\"kb-adv-heading99_85f685-7a\"]{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-heading99_85f685-7a mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a[data-kb-block=\"kb-adv-heading99_85f685-7a\"] 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-heading99_85f685-7a img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a[data-kb-block=\"kb-adv-heading99_85f685-7a\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a, .wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a[data-kb-block=\"kb-adv-heading99_85f685-7a\"]{text-align:center!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a, .wp-block-kadence-advancedheading.kt-adv-heading99_85f685-7a[data-kb-block=\"kb-adv-heading99_85f685-7a\"]{margin-top:0px;text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading99_85f685-7a wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_85f685-7a\">OVERVIEW<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_d95dae-96, .wp-block-kadence-advancedheading.kt-adv-heading99_d95dae-96[data-kb-block=\"kb-adv-heading99_d95dae-96\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_d95dae-96 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_d95dae-96[data-kb-block=\"kb-adv-heading99_d95dae-96\"] 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-heading99_d95dae-96 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_d95dae-96[data-kb-block=\"kb-adv-heading99_d95dae-96\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_d95dae-96 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_d95dae-96\">Tax-based tools designed to promote and preserve access may be rooted in federal, state, or municipal tax provisions, or a coordinated effort among these authorities. Taxation can be used to encourage public access by:<\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items99_d77ade-5d:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items99_d77ade-5d ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items99_d77ade-5d ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items99_d77ade-5d .kb-svg-icon-wrap{color:#0693e3;}.wp-block-kadence-iconlist.kt-svg-icon-list-items99_d77ade-5d ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items99_d77ade-5d ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items99_d77ade-5d ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{font-size:18px;font-family:forma-djr-micro;font-weight:400;}.kt-svg-icon-list-items99_d77ade-5d ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items99_d77ade-5d kt-svg-icon-list-columns-1 alignnone kt-list-icon-aligntop\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-99_be0ebd-78 .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;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;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-99_be0ebd-78 kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_loader kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><line x1=\"12\" y1=\"2\" x2=\"12\" y2=\"6\"\/><line x1=\"12\" y1=\"18\" x2=\"12\" y2=\"22\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"7.76\" y2=\"7.76\"\/><line x1=\"16.24\" y1=\"16.24\" x2=\"19.07\" y2=\"19.07\"\/><line x1=\"2\" y1=\"12\" x2=\"6\" y2=\"12\"\/><line x1=\"18\" y1=\"12\" x2=\"22\" y2=\"12\"\/><line x1=\"4.93\" y1=\"19.07\" x2=\"7.76\" y2=\"16.24\"\/><line x1=\"16.24\" y1=\"7.76\" x2=\"19.07\" y2=\"4.93\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Providing targeted tax relief for certain, more desired uses. Particular uses deemed socially or economically important can be encouraged through either property tax relief or income tax incentives.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-99_afdcea-0f .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;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;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-99_afdcea-0f kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_loader kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><line x1=\"12\" y1=\"2\" x2=\"12\" y2=\"6\"\/><line x1=\"12\" y1=\"18\" x2=\"12\" y2=\"22\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"7.76\" y2=\"7.76\"\/><line x1=\"16.24\" y1=\"16.24\" x2=\"19.07\" y2=\"19.07\"\/><line x1=\"2\" y1=\"12\" x2=\"6\" y2=\"12\"\/><line x1=\"18\" y1=\"12\" x2=\"22\" y2=\"12\"\/><line x1=\"4.93\" y1=\"19.07\" x2=\"7.76\" y2=\"16.24\"\/><line x1=\"16.24\" y1=\"7.76\" x2=\"19.07\" y2=\"4.93\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Increasing the cost of less desired uses. Taxes could be levied to discourage uses that would inhibit coastal access.<\/span><\/li>\n\n\n<style>.kt-svg-icon-list-item-99_0ef02f-2f .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;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;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-99_0ef02f-2f kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_loader kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><line x1=\"12\" y1=\"2\" x2=\"12\" y2=\"6\"\/><line x1=\"12\" y1=\"18\" x2=\"12\" y2=\"22\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"7.76\" y2=\"7.76\"\/><line x1=\"16.24\" y1=\"16.24\" x2=\"19.07\" y2=\"19.07\"\/><line x1=\"2\" y1=\"12\" x2=\"6\" y2=\"12\"\/><line x1=\"18\" y1=\"12\" x2=\"22\" y2=\"12\"\/><line x1=\"4.93\" y1=\"19.07\" x2=\"7.76\" y2=\"16.24\"\/><line x1=\"16.24\" y1=\"7.76\" x2=\"19.07\" y2=\"4.93\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\">Raising revenues to invest in working waterfront and coastal access. Taxes on the sale of land, or fees levied on certain activities at places where the public enjoys the beach or shore, can raise money for the acquisition of additional access rights.<\/span><\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_ae9d10-3e, .wp-block-kadence-advancedheading.kt-adv-heading99_ae9d10-3e[data-kb-block=\"kb-adv-heading99_ae9d10-3e\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_ae9d10-3e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_ae9d10-3e[data-kb-block=\"kb-adv-heading99_ae9d10-3e\"] 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-heading99_ae9d10-3e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_ae9d10-3e[data-kb-block=\"kb-adv-heading99_ae9d10-3e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_ae9d10-3e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_ae9d10-3e\">Taxes can also create impediments to the protection of working waterfront. These include taxes which increase the costs of sustaining commercial<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#W\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>water-dependent<\/strong><\/a> uses on the waterfront: ever-increasing personal and business income taxes, and<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#P\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>property taxes<\/strong><\/a> that rise with development population pressure. Specifically, property taxes across the country are typically levied based on<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#M\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>market value<\/strong><\/a>, which can pose a threat to less immediately profitable marine industries located on high-demand waterfront property. Logically, then, tax-based efforts to improve working waterfront preservation will aim to reduce the income and property tax burdens for water-dependent enterprises. More subtly, though, some of these tax tools, if not implemented and coordinated well with other tax tools, may reduce their overall effectiveness. For example, an overlay of<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#C\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>current use taxation<\/strong>,<\/a> a<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#W\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>working waterfront covenant<\/strong><\/a>, a<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#W\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>water dependent use zone<\/strong><\/a>, and<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#T\" target=\"_blank\" rel=\"noreferrer noopener\"> <strong>tax increment financing<\/strong><\/a> on a single parcel or area of waterfront property, may lead one tactic to reduce, or even eliminate, the benefits of the other.<\/p>\n<\/div><\/div>\n\n\n<style>.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{display:flex;}.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{padding-top:0px;padding-bottom:0px;}.kadence-column99_e2ac9a-4f > .kt-inside-inner-col,.kadence-column99_e2ac9a-4f > .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-column99_e2ac9a-4f > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{flex-direction:column;justify-content:center;align-items:center;}.kadence-column99_e2ac9a-4f > .kt-inside-inner-col > .kb-image-is-ratio-size{align-self:stretch;}.kadence-column99_e2ac9a-4f > .kt-inside-inner-col > .wp-block-kadence-advancedgallery{align-self:stretch;}.kadence-column99_e2ac9a-4f > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column99_e2ac9a-4f{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_e2ac9a-4f{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column99_e2ac9a-4f > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_e2ac9a-4f{position:relative;}@media all and (max-width: 1024px){.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{padding-top:15px;flex-direction:column;justify-content:flex-start;align-items:center;}}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column99_e2ac9a-4f{align-self:flex-start;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_e2ac9a-4f{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}@media all and (max-width: 767px){.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{padding-top:0px;flex-direction:column;justify-content:flex-start;align-items:center;}.kt-row-column-wrap > .kadence-column99_e2ac9a-4f{align-self:flex-start;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_e2ac9a-4f{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_e2ac9a-4f > .kt-inside-inner-col{flex-direction:column;justify-content:flex-start;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_e2ac9a-4f\"><div class=\"kt-inside-inner-col\"><style>.kb-image99_ce33d0-da .kb-image-has-overlay:after{opacity:0.3;}@media all and (max-width: 1024px){.kb-image99_ce33d0-da:not(.kb-image-is-ratio-size) .kb-img, .kb-image99_ce33d0-da.kb-image-is-ratio-size{padding-right:100px;padding-left:100px;}}@media all and (max-width: 767px){.kb-image99_ce33d0-da:not(.kb-image-is-ratio-size) .kb-img, .kb-image99_ce33d0-da.kb-image-is-ratio-size{padding-right:0px;padding-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-image kb-image99_ce33d0-da\"><figure class=\"aligncenter size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-1024x683.jpg\" alt=\"Maine coastal and harbor scenes in South Bristol 092018\" class=\"kb-img wp-image-647\" srcset=\"https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-1024x683.jpg 1024w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-500x333.jpg 500w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-300x200.jpg 300w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-768x512.jpg 768w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-105x70.jpg 105w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-317x211.jpg 317w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-423x282.jpg 423w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-634x423.jpg 634w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-846x564.jpg 846w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-951x634.jpg 951w, https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1.jpg 1200w\" sizes=\"auto, (max-width: 320px) 85vw, (max-width: 768px) 67vw, (max-width: 1024px) 62vw,1024px\" \/><\/figure><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id99_5bb857-83 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_5bb857-83 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_5bb857-83 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:15px;padding-bottom:15px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_5bb857-83{background-color:#e5f0f9;}.kb-row-layout-id99_5bb857-83 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_5bb857-83 > .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-id99_5bb857-83 > .kt-row-column-wrap{padding-right:25px;padding-bottom:10px;padding-left:25px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id99_5bb857-83 alignfull kt-row-has-bg um-UMBHBannerFeatureWithButton 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-column99_2d724c-a2 > .kt-inside-inner-col{display:flex;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col,.kadence-column99_2d724c-a2 > .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-column99_2d724c-a2 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_2d724c-a2 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:center;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col > *, .kadence-column99_2d724c-a2 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column99_2d724c-a2 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kt-row-column-wrap > .kadence-column99_2d724c-a2{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_2d724c-a2{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_2d724c-a2 > .kt-inside-inner-col{align-items:center;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_2d724c-a2{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column99_2d724c-a2{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_2d724c-a2{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_2d724c-a2 > .kt-inside-inner-col{align-items:center;}}@media all and (max-width: 1024px){.kadence-column99_2d724c-a2 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:center;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column99_2d724c-a2 > .kt-inside-inner-col > *, .kadence-column99_2d724c-a2 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column99_2d724c-a2 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column99_2d724c-a2{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_2d724c-a2{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_2d724c-a2 > .kt-inside-inner-col{align-items:center;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:center;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col > *, .kadence-column99_2d724c-a2 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column99_2d724c-a2 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column99_2d724c-a2 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_2d724c-a2 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col{display:flex;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col,.kadence-column99_b3ecdb-b1 > .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-column99_b3ecdb-b1 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:center;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > *, .kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}.kt-row-column-wrap > .kadence-column99_b3ecdb-b1{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_b3ecdb-b1{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col{align-items:center;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_b3ecdb-b1{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column99_b3ecdb-b1{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_b3ecdb-b1{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col{align-items:center;}}@media all and (max-width: 1024px){.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;align-items:center;justify-content:center;}}@media all and (min-width: 768px) and (max-width: 1024px){.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > *, .kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column99_b3ecdb-b1{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_b3ecdb-b1{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col{align-items:center;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col{flex-direction:row;flex-wrap:wrap;justify-content:flex-start;justify-content:center;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > *, .kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > figure.wp-block-image, .kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > figure.wp-block-kadence-image{margin-top:0px;margin-bottom:0px;}.kadence-column99_b3ecdb-b1 > .kt-inside-inner-col > .kb-image-is-ratio-size{flex-grow:1;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_b3ecdb-b1 kb-section-dir-horizontal\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedbtn.kb-btns99_a4c14e-97{padding-left:10px;gap:25px;justify-content:flex-start;align-items:center;}.kt-btns99_a4c14e-97 .kt-button{font-weight:normal;font-style:normal;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn.kt-btns99_a4c14e-97, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns99_a4c14e-97, .wp-block-kadence-advancedbtn.kb-btns99_a4c14e-97, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns99_a4c14e-97{margin-bottom:0px;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn.kt-btns99_a4c14e-97, .site .entry-content .wp-block-kadence-advancedbtn.kt-btns99_a4c14e-97, .wp-block-kadence-advancedbtn.kb-btns99_a4c14e-97, .site .entry-content .wp-block-kadence-advancedbtn.kb-btns99_a4c14e-97{margin-bottom:0px;}.wp-block-kadence-advancedbtn.kb-btns99_a4c14e-97{padding-left:0px;}}<\/style>\n<div class=\"wp-block-kadence-advancedbtn kb-buttons-wrap kb-btns99_a4c14e-97\"><style>.wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button{color:#082e58;background:#79bde8;font-size:16px;font-family:'Chakra Petch';font-weight:600;text-transform:uppercase;border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;margin-top:20px;margin-bottom:20px;}.wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button:focus{color:#ffffff;background:#082e58;border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button{border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button:focus{border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button{border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;}.wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_d032f5-c2.kb-button:focus{border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn99_d032f5-c2 kt-btn-size-standard kt-btn-width-type-fixed kb-btn-global-outline  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-kadence-singlebtn\" href=\"#utcq\"><span class=\"kt-btn-inner-text\"><strong>Common questions<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button{color:#082e58;background:#79bde8;font-size:16px;font-family:'Chakra Petch';font-weight:600;text-transform:uppercase;border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;margin-top:20px;margin-bottom:20px;}.wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button:focus{color:#ffffff;background:#082e58;border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button{border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button:focus{border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button{border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;}.wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_dbe9a4-25.kb-button:focus{border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn99_dbe9a4-25 kt-btn-size-standard kt-btn-width-type-fixed kb-btn-global-outline  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-kadence-singlebtn\" href=\"#utcs\"><span class=\"kt-btn-inner-text\"><strong>Case Studies<\/strong><\/span><\/a>\n\n<style>.wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button{color:#082e58;background:#79bde8;font-size:16px;font-family:'Chakra Petch';font-weight:600;text-transform:uppercase;border-top-left-radius:20px;border-top-right-radius:20px;border-bottom-right-radius:20px;border-bottom-left-radius:20px;border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;margin-top:20px;margin-bottom:20px;}.wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button:focus{color:#ffffff;background:#082e58;border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button{border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;}}@media all and (max-width: 1024px){.wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button:focus{border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}}@media all and (max-width: 767px){.wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button{border-top:2px solid #79bde8;border-right:2px solid #79bde8;border-bottom:2px solid #79bde8;border-left:2px solid #79bde8;}.wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button:hover, .wp-block-kadence-advancedbtn .kb-btn99_3055fd-77.kb-button:focus{border-top-color:#082e58;border-top-style:solid;border-right-color:#082e58;border-right-style:solid;border-bottom-color:#082e58;border-bottom-style:solid;border-left-color:#082e58;border-left-style:solid;}}<\/style><a class=\"kb-button kt-button button kb-btn99_3055fd-77 kt-btn-size-standard kt-btn-width-type-fixed kb-btn-global-outline  kt-btn-has-text-true kt-btn-has-svg-false  wp-block-kadence-singlebtn\" href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/using-tax-tools\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"kt-btn-inner-text\"><strong>using tax tools<\/strong><\/span><\/a><\/div>\n<\/div><\/div>\n<\/div><\/div>\n\n<\/div><\/div>\n\n<style>.kb-row-layout-id99_23b639-49 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_23b639-49 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_23b639-49 > .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:75px;padding-bottom:75px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_23b639-49{background-image:linear-gradient(135deg,rgb(8,46,88) 0%,rgb(65,118,161) 99%);}.kb-row-layout-id99_23b639-49 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_23b639-49 > .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-id99_23b639-49 > .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-id99_23b639-49 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-column99_f7a029-42 > .kt-inside-inner-col,.kadence-column99_f7a029-42 > .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-column99_f7a029-42 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_f7a029-42 > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_f7a029-42 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_f7a029-42 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_f7a029-42{position:relative;}@media all and (max-width: 1024px){.kadence-column99_f7a029-42 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_f7a029-42 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_f7a029-42\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id99_a050d0-0d > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_a050d0-0d > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_a050d0-0d > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:60px;padding-right:170px;padding-bottom:60px;padding-left:170px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_a050d0-0d > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_a050d0-0d > .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-id99_a050d0-0d > .kt-row-column-wrap{padding-bottom:35px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id99_a050d0-0d 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-column99_0320b3-20 > .kt-inside-inner-col,.kadence-column99_0320b3-20 > .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-column99_0320b3-20 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_0320b3-20 > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_0320b3-20 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_0320b3-20 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_0320b3-20{position:relative;}@media all and (max-width: 1024px){.kadence-column99_0320b3-20 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_0320b3-20 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_0320b3-20\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83, .wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83[data-kb-block=\"kb-adv-heading99_8d1890-83\"]{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-heading99_8d1890-83 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83[data-kb-block=\"kb-adv-heading99_8d1890-83\"] 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-heading99_8d1890-83 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83[data-kb-block=\"kb-adv-heading99_8d1890-83\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83, .wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83[data-kb-block=\"kb-adv-heading99_8d1890-83\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83, .wp-block-kadence-advancedheading.kt-adv-heading99_8d1890-83[data-kb-block=\"kb-adv-heading99_8d1890-83\"]{text-align:center!important;}}<\/style>\n<h3 id=\"utcq\" class=\"kt-adv-heading99_8d1890-83 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_8d1890-83\">Common questions<\/h3>\n\n\n<style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id99_a9484d-74{margin-top:-5px;}.kb-row-layout-id99_a9484d-74 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_a9484d-74 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_a9484d-74 > .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-id99_a9484d-74 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_a9484d-74 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id99_a9484d-74 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id99_a9484d-74 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-column99_1d5d81-da > .kt-inside-inner-col,.kadence-column99_1d5d81-da > .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-column99_1d5d81-da > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_1d5d81-da > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_1d5d81-da > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_1d5d81-da > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_1d5d81-da{position:relative;}@media all and (max-width: 1024px){.kadence-column99_1d5d81-da > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_1d5d81-da > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_1d5d81-da\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42, .wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42[data-kb-block=\"kb-adv-heading99_4fb059-42\"]{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-heading99_4fb059-42 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42[data-kb-block=\"kb-adv-heading99_4fb059-42\"] 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-heading99_4fb059-42 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42[data-kb-block=\"kb-adv-heading99_4fb059-42\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42, .wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42[data-kb-block=\"kb-adv-heading99_4fb059-42\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42, .wp-block-kadence-advancedheading.kt-adv-heading99_4fb059-42[data-kb-block=\"kb-adv-heading99_4fb059-42\"]{text-align:center!important;}}<\/style>\n<h4 class=\"kt-adv-heading99_4fb059-42 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_4fb059-42\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#dq1\">How can taxes be used to generate funding for access?<\/a><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa, .wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa[data-kb-block=\"kb-adv-heading99_ec15cc-fa\"]{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-heading99_ec15cc-fa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa[data-kb-block=\"kb-adv-heading99_ec15cc-fa\"] 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-heading99_ec15cc-fa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa[data-kb-block=\"kb-adv-heading99_ec15cc-fa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa, .wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa[data-kb-block=\"kb-adv-heading99_ec15cc-fa\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa, .wp-block-kadence-advancedheading.kt-adv-heading99_ec15cc-fa[data-kb-block=\"kb-adv-heading99_ec15cc-fa\"]{text-align:center!important;}}<\/style>\n<h4 class=\"kt-adv-heading99_ec15cc-fa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_ec15cc-fa\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#dq2\">How can tax incentives be used for access?<\/a><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2, .wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2[data-kb-block=\"kb-adv-heading99_f59971-d2\"]{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-heading99_f59971-d2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2[data-kb-block=\"kb-adv-heading99_f59971-d2\"] 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-heading99_f59971-d2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2[data-kb-block=\"kb-adv-heading99_f59971-d2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2, .wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2[data-kb-block=\"kb-adv-heading99_f59971-d2\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2, .wp-block-kadence-advancedheading.kt-adv-heading99_f59971-d2[data-kb-block=\"kb-adv-heading99_f59971-d2\"]{text-align:center!important;}}<\/style>\n<h4 class=\"kt-adv-heading99_f59971-d2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_f59971-d2\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#dq3\">How can current use taxation be used for working waterfronts and waterfront access?<\/a><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4, .wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4[data-kb-block=\"kb-adv-heading99_c70e9d-a4\"]{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-heading99_c70e9d-a4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4[data-kb-block=\"kb-adv-heading99_c70e9d-a4\"] 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-heading99_c70e9d-a4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4[data-kb-block=\"kb-adv-heading99_c70e9d-a4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4, .wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4[data-kb-block=\"kb-adv-heading99_c70e9d-a4\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4, .wp-block-kadence-advancedheading.kt-adv-heading99_c70e9d-a4[data-kb-block=\"kb-adv-heading99_c70e9d-a4\"]{text-align:center!important;}}<\/style>\n<h4 class=\"kt-adv-heading99_c70e9d-a4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_c70e9d-a4\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#dq4\">What impediments to working waterfront preservation exist in state and federal tax law?<\/a><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd, .wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd[data-kb-block=\"kb-adv-heading99_438235-cd\"]{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-heading99_438235-cd mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd[data-kb-block=\"kb-adv-heading99_438235-cd\"] 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-heading99_438235-cd img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd[data-kb-block=\"kb-adv-heading99_438235-cd\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd, .wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd[data-kb-block=\"kb-adv-heading99_438235-cd\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd, .wp-block-kadence-advancedheading.kt-adv-heading99_438235-cd[data-kb-block=\"kb-adv-heading99_438235-cd\"]{text-align:center!important;}}<\/style>\n<h4 class=\"kt-adv-heading99_438235-cd wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_438235-cd\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#dq5\">What are new tax tools or new ways to apply existing tax tools for access and working waterfronts?<\/a><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e, .wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e[data-kb-block=\"kb-adv-heading99_8ca20b-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-heading99_8ca20b-3e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e[data-kb-block=\"kb-adv-heading99_8ca20b-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-heading99_8ca20b-3e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e[data-kb-block=\"kb-adv-heading99_8ca20b-3e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e, .wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e[data-kb-block=\"kb-adv-heading99_8ca20b-3e\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e, .wp-block-kadence-advancedheading.kt-adv-heading99_8ca20b-3e[data-kb-block=\"kb-adv-heading99_8ca20b-3e\"]{text-align:center!important;}}<\/style>\n<h4 class=\"kt-adv-heading99_8ca20b-3e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_8ca20b-3e\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#dq6\">How could a new Working Waterfront Conservancy help address access needs?<\/a><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f, .wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f[data-kb-block=\"kb-adv-heading99_cb1245-5f\"]{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-heading99_cb1245-5f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f[data-kb-block=\"kb-adv-heading99_cb1245-5f\"] 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-heading99_cb1245-5f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f[data-kb-block=\"kb-adv-heading99_cb1245-5f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f, .wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f[data-kb-block=\"kb-adv-heading99_cb1245-5f\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f, .wp-block-kadence-advancedheading.kt-adv-heading99_cb1245-5f[data-kb-block=\"kb-adv-heading99_cb1245-5f\"]{text-align:center!important;}}<\/style>\n<h4 class=\"kt-adv-heading99_cb1245-5f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_cb1245-5f\"><a href=\"#dq7\">where can i find more information?<\/a><\/h4>\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-id99_9457e6-73 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_9457e6-73 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_9457e6-73 > .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:75px;padding-bottom:75px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_9457e6-73{background-color:#e5f0f9;}.kb-row-layout-id99_9457e6-73 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_9457e6-73 > .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-id99_9457e6-73 > .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-id99_9457e6-73 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-column99_16b74a-f4 > .kt-inside-inner-col,.kadence-column99_16b74a-f4 > .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-column99_16b74a-f4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_16b74a-f4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_16b74a-f4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_16b74a-f4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_16b74a-f4{position:relative;}@media all and (max-width: 1024px){.kadence-column99_16b74a-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_16b74a-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_16b74a-f4\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id99_f371ae-ea > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_f371ae-ea > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_f371ae-ea > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:60px;padding-right:170px;padding-bottom:60px;padding-left:170px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_f371ae-ea > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_f371ae-ea > .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-id99_f371ae-ea > .kt-row-column-wrap{padding-bottom:35px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id99_f371ae-ea 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-column99_ce5d6a-15 > .kt-inside-inner-col,.kadence-column99_ce5d6a-15 > .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-column99_ce5d6a-15 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_ce5d6a-15 > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_ce5d6a-15 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_ce5d6a-15 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_ce5d6a-15{position:relative;}@media all and (max-width: 1024px){.kadence-column99_ce5d6a-15 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_ce5d6a-15 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_ce5d6a-15\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-wrap.wp-block-kadence-rowlayout.kb-row-layout-id99_5bed85-67{margin-top:-5px;}.kb-row-layout-id99_5bed85-67 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_5bed85-67 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_5bed85-67 > .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-id99_5bed85-67 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_5bed85-67 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id99_5bed85-67 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id99_5bed85-67 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-column99_52273c-0e > .kt-inside-inner-col,.kadence-column99_52273c-0e > .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-column99_52273c-0e > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_52273c-0e > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_52273c-0e > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_52273c-0e > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_52273c-0e{position:relative;}@media all and (max-width: 1024px){.kadence-column99_52273c-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_52273c-0e > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_52273c-0e\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6[data-kb-block=\"kb-adv-heading99_e917ce-d6\"]{font-size:24px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6[data-kb-block=\"kb-adv-heading99_e917ce-d6\"] 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-heading99_e917ce-d6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6[data-kb-block=\"kb-adv-heading99_e917ce-d6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6[data-kb-block=\"kb-adv-heading99_e917ce-d6\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_e917ce-d6[data-kb-block=\"kb-adv-heading99_e917ce-d6\"]{text-align:center!important;}}<\/style>\n<h3 id=\"dq1\" class=\"kt-adv-heading99_e917ce-d6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_e917ce-d6\">How can taxes be used to generate funding for access?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_6309c7-a2, .wp-block-kadence-advancedheading.kt-adv-heading99_6309c7-a2[data-kb-block=\"kb-adv-heading99_6309c7-a2\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_6309c7-a2 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_6309c7-a2[data-kb-block=\"kb-adv-heading99_6309c7-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-heading99_6309c7-a2 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_6309c7-a2[data-kb-block=\"kb-adv-heading99_6309c7-a2\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_6309c7-a2 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_6309c7-a2\">Taxes can be used as a means of raising funds that the public can invest in the acquisition of public access through voluntary conveyance\/acquisition tools or through <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#E\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>eminent domain<\/strong><\/a>. A <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#L\" target=\"_blank\" rel=\"noreferrer noopener\">land gains tax<\/a><\/strong>, <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#R\" target=\"_blank\" rel=\"noreferrer noopener\">real estate transfer tax<\/a><\/strong>, <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#I\" target=\"_blank\" rel=\"noreferrer noopener\">impact fees<\/a><\/strong>, or <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#T\" target=\"_blank\" rel=\"noreferrer noopener\">tax increment financing<\/a><\/strong> are examples of these strategies, some of which are already used for access and working waterfront purposes, others are potential <a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-tools\/\" target=\"_blank\" rel=\"noreferrer noopener\">new tools<\/a> that would currently require legislative action to enable their use for these purposes.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70, .wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70[data-kb-block=\"kb-adv-heading99_f21366-70\"]{font-size:24px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70[data-kb-block=\"kb-adv-heading99_f21366-70\"] 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-heading99_f21366-70 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70[data-kb-block=\"kb-adv-heading99_f21366-70\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70, .wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70[data-kb-block=\"kb-adv-heading99_f21366-70\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70, .wp-block-kadence-advancedheading.kt-adv-heading99_f21366-70[data-kb-block=\"kb-adv-heading99_f21366-70\"]{text-align:center!important;}}<\/style>\n<h3 id=\"dq2\" class=\"kt-adv-heading99_f21366-70 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_f21366-70\">How can tax incentives be used for access?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_817c55-3b, .wp-block-kadence-advancedheading.kt-adv-heading99_817c55-3b[data-kb-block=\"kb-adv-heading99_817c55-3b\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_817c55-3b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_817c55-3b[data-kb-block=\"kb-adv-heading99_817c55-3b\"] 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-heading99_817c55-3b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_817c55-3b[data-kb-block=\"kb-adv-heading99_817c55-3b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_817c55-3b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_817c55-3b\">Reductions in a landowner\u2019s taxes can be used as an incentive for allowing public access, or to discourage uses that inhibit access. Tax incentives may include <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#I\" target=\"_blank\" rel=\"noreferrer noopener\">income tax deductions<\/a><\/strong>, reduced <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#P\" target=\"_blank\" rel=\"noreferrer noopener\">property taxes<\/a><\/strong>, reduced <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#E\" target=\"_blank\" rel=\"noreferrer noopener\">estate taxes<\/a><\/strong>, avoidance of capital gains taxes, and gained investment interest. They might also include a <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#C\" target=\"_blank\" rel=\"noreferrer noopener\">current use taxation<\/a><\/strong> structure for open space, or for working waterfronts that provide access for commercial fishing activities.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6[data-kb-block=\"kb-adv-heading99_2dedd3-d6\"]{font-size:24px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6[data-kb-block=\"kb-adv-heading99_2dedd3-d6\"] 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-heading99_2dedd3-d6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6[data-kb-block=\"kb-adv-heading99_2dedd3-d6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6[data-kb-block=\"kb-adv-heading99_2dedd3-d6\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_2dedd3-d6[data-kb-block=\"kb-adv-heading99_2dedd3-d6\"]{text-align:center!important;}}<\/style>\n<h3 id=\"dq3\" class=\"kt-adv-heading99_2dedd3-d6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_2dedd3-d6\">How can current use taxation be used for working waterfronts and waterfront access?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_0805a6-fa, .wp-block-kadence-advancedheading.kt-adv-heading99_0805a6-fa[data-kb-block=\"kb-adv-heading99_0805a6-fa\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_0805a6-fa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_0805a6-fa[data-kb-block=\"kb-adv-heading99_0805a6-fa\"] 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-heading99_0805a6-fa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_0805a6-fa[data-kb-block=\"kb-adv-heading99_0805a6-fa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_0805a6-fa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_0805a6-fa\">A frequent challenge to maintaining waterfront access is the property tax burden of coastal land. The value of real estate for tax purposes is usually determined on the basis of its \u201c<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#H\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>highest and best use<\/strong><\/a>\u201d&#8211;the most profitable, competitive use to which the property can be put. In areas where property values are rising due to development pressures, the associated increase in taxes can result in pressure to sell. To protect crucial land uses, many states have developed preferential tax treatment for certain kinds of property, like farmland, by restricting the basis of property valuation to its current use. Property owners can receive a substantial property tax reduction of land enrolled in a current use taxation program, potentially enabling the owner to keep the land despite development pressures.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_f7cd8e-43, .wp-block-kadence-advancedheading.kt-adv-heading99_f7cd8e-43[data-kb-block=\"kb-adv-heading99_f7cd8e-43\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_f7cd8e-43 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_f7cd8e-43[data-kb-block=\"kb-adv-heading99_f7cd8e-43\"] 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-heading99_f7cd8e-43 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_f7cd8e-43[data-kb-block=\"kb-adv-heading99_f7cd8e-43\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_f7cd8e-43 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_f7cd8e-43\">Maine has four current use taxation programs: Farmland, Open Space, Tree Growth, and Working Waterfront.. The Working Waterfront current use taxation program came online in 2007. The program was initiated after 72% of Maine voters supported the passage of a constitutional amendment in 2005 to allow working waterfront to be assessed at current, not highest and best, use. Today, owners of working waterfront property may apply to the Maine Revenue Service to receive a reduction from just, or market, value. The amount of reduction available depends on whether the property is used primarily (more than 50%) or predominantly (more than 90%) for working waterfront. Working waterfront land that is permanently protected from a change in use through a deed restriction is eligible for an additional 30% reduction, such as property subject to a working waterfront covenant.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_a4404c-04, .wp-block-kadence-advancedheading.kt-adv-heading99_a4404c-04[data-kb-block=\"kb-adv-heading99_a4404c-04\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_a4404c-04 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_a4404c-04[data-kb-block=\"kb-adv-heading99_a4404c-04\"] 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-heading99_a4404c-04 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_a4404c-04[data-kb-block=\"kb-adv-heading99_a4404c-04\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_a4404c-04 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_a4404c-04\">Future changes in land use can lead to disqualification from the program and assessment of financial penalties.&nbsp; For more information on Maine\u2019s Current Land Use Programs, see<a href=\"https:\/\/www.maine.gov\/revenue\/taxes\/tax-relief-credits-programs\/property-tax-relief-programs\/land-use-programs\" target=\"_blank\" rel=\"noreferrer noopener\"> Maine Revenue Service<\/a>.<br><\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5, .wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5[data-kb-block=\"kb-adv-heading99_28ed7d-f5\"]{font-size:24px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5[data-kb-block=\"kb-adv-heading99_28ed7d-f5\"] 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-heading99_28ed7d-f5 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5[data-kb-block=\"kb-adv-heading99_28ed7d-f5\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5, .wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5[data-kb-block=\"kb-adv-heading99_28ed7d-f5\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5, .wp-block-kadence-advancedheading.kt-adv-heading99_28ed7d-f5[data-kb-block=\"kb-adv-heading99_28ed7d-f5\"]{text-align:center!important;}}<\/style>\n<h3 id=\"dq5\" class=\"kt-adv-heading99_28ed7d-f5 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_28ed7d-f5\">What are new tax tools or new ways to apply existing tax tools for access and working waterfronts?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_766f61-46, .wp-block-kadence-advancedheading.kt-adv-heading99_766f61-46[data-kb-block=\"kb-adv-heading99_766f61-46\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_766f61-46 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_766f61-46[data-kb-block=\"kb-adv-heading99_766f61-46\"] 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-heading99_766f61-46 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_766f61-46[data-kb-block=\"kb-adv-heading99_766f61-46\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_766f61-46 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_766f61-46\">A number of tax-related programs exist that might be applied to securing access and preserving working waterfronts in Maine, but these would require new legislative or other action to implement. <\/p>\n\n\n<style>.wp-block-kadence-iconlist.kt-svg-icon-list-items99_907e4f-bd:not(.this-stops-third-party-issues){margin-top:0px;margin-bottom:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items99_907e4f-bd ul.kt-svg-icon-list:not(.this-prevents-issues):not(.this-stops-third-party-issues):not(.tijsloc){margin-top:0px;margin-right:0px;margin-bottom:var(--global-kb-spacing-sm, 1.5rem);margin-left:0px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items99_907e4f-bd ul.kt-svg-icon-list{grid-row-gap:5px;}.wp-block-kadence-iconlist.kt-svg-icon-list-items99_907e4f-bd ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap .kt-svg-icon-list-single{margin-right:10px;}.kt-svg-icon-list-items99_907e4f-bd ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap, .kt-svg-icon-list-items99_907e4f-bd ul.kt-svg-icon-list .kt-svg-icon-list-item-wrap a{font-size:18px;line-height:5px;font-family:forma-djr-micro;font-weight:400;}.kt-svg-icon-list-items99_907e4f-bd ul.kt-svg-icon-list .kt-svg-icon-list-level-0 .kt-svg-icon-list-single svg{font-size:20px;}<\/style>\n<div class=\"wp-block-kadence-iconlist kt-svg-icon-list-items kt-svg-icon-list-items99_907e4f-bd kt-svg-icon-list-columns-1 alignnone\"><ul class=\"kt-svg-icon-list\"><style>.kt-svg-icon-list-item-99_ccad89-2b .kt-svg-icon-list-single{color:#0693e3 !important;}.kt-svg-icon-list-item-99_ccad89-2b .kt-svg-icon-list-text mark.kt-highlight{background-color:unset;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;}<\/style>\n<li class=\"wp-block-kadence-listitem kt-svg-icon-list-item-wrap kt-svg-icon-list-item-99_ccad89-2b kt-svg-icon-list-level-1\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_loader kt-svg-icon-list-single\"><svg viewBox=\"0 0 24 24\"  fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><line x1=\"12\" y1=\"2\" x2=\"12\" y2=\"6\"\/><line x1=\"12\" y1=\"18\" x2=\"12\" y2=\"22\"\/><line x1=\"4.93\" y1=\"4.93\" x2=\"7.76\" y2=\"7.76\"\/><line x1=\"16.24\" y1=\"16.24\" x2=\"19.07\" y2=\"19.07\"\/><line x1=\"2\" y1=\"12\" x2=\"6\" y2=\"12\"\/><line x1=\"18\" y1=\"12\" x2=\"22\" y2=\"12\"\/><line x1=\"4.93\" y1=\"19.07\" x2=\"7.76\" y2=\"16.24\"\/><line x1=\"16.24\" y1=\"7.76\" x2=\"19.07\" y2=\"4.93\"\/><\/svg><\/span><span class=\"kt-svg-icon-list-text\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-tools\/\" target=\"_blank\" rel=\"noreferrer noopener\">Learn more about Using Tax Tools for access<\/a><\/span><\/li>\n<\/ul><\/div>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_302284-94, .wp-block-kadence-advancedheading.kt-adv-heading99_302284-94[data-kb-block=\"kb-adv-heading99_302284-94\"]{font-size:24px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading99_302284-94 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_302284-94[data-kb-block=\"kb-adv-heading99_302284-94\"] 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-heading99_302284-94 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_302284-94[data-kb-block=\"kb-adv-heading99_302284-94\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_302284-94, .wp-block-kadence-advancedheading.kt-adv-heading99_302284-94[data-kb-block=\"kb-adv-heading99_302284-94\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_302284-94, .wp-block-kadence-advancedheading.kt-adv-heading99_302284-94[data-kb-block=\"kb-adv-heading99_302284-94\"]{text-align:center!important;}}<\/style>\n<h3 id=\"dq6\" class=\"kt-adv-heading99_302284-94 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_302284-94\">How could a new Working Waterfront Conservancy help address access needs?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_3ccbee-c7, .wp-block-kadence-advancedheading.kt-adv-heading99_3ccbee-c7[data-kb-block=\"kb-adv-heading99_3ccbee-c7\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_3ccbee-c7 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_3ccbee-c7[data-kb-block=\"kb-adv-heading99_3ccbee-c7\"] 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-heading99_3ccbee-c7 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_3ccbee-c7[data-kb-block=\"kb-adv-heading99_3ccbee-c7\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h4 class=\"kt-adv-heading99_3ccbee-c7 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_3ccbee-c7\"><strong>Based on the land trust model<\/strong><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_bb70e2-23, .wp-block-kadence-advancedheading.kt-adv-heading99_bb70e2-23[data-kb-block=\"kb-adv-heading99_bb70e2-23\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_bb70e2-23 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_bb70e2-23[data-kb-block=\"kb-adv-heading99_bb70e2-23\"] 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-heading99_bb70e2-23 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_bb70e2-23[data-kb-block=\"kb-adv-heading99_bb70e2-23\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_bb70e2-23 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_bb70e2-23\">Inspired by the successes of the&nbsp;<a href=\"https:\/\/www.maine.gov\/dacf\/lmf\/funds\/wwapp.shtml\" target=\"_blank\" rel=\"noreferrer noopener\">Working Waterfront Access Protection Program<\/a>, traditional land trusts and initiatives like the&nbsp;<a href=\"http:\/\/www.mainefarmlandtrust.org\/\">Maine Farmland Trust<\/a>, working waterfront advocates have proposed the formation of a private, nonprofit Working Waterfront Conservancy. This conservancy would exist as a state-recognized, not-for-profit corporation, exempt from taxes under Section 501(c)(3) of the Internal Revenue Code (IRC). This status is granted to charitable organizations that provide specified public benefits. Like a traditional land trust, a Working Waterfront Conservancy could purchase lands outright for holding, purchase the&nbsp;<strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#D\" target=\"_blank\" rel=\"noreferrer noopener\">development rights<\/a><\/strong>&nbsp;to properties for holding, or accept donations of either land or restrictive&nbsp;<a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/private-landowners\/easements\/\" target=\"_blank\" rel=\"noreferrer noopener\"><em><strong>easements<\/strong><\/em><\/a>.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_48736b-cf, .wp-block-kadence-advancedheading.kt-adv-heading99_48736b-cf[data-kb-block=\"kb-adv-heading99_48736b-cf\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_48736b-cf mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_48736b-cf[data-kb-block=\"kb-adv-heading99_48736b-cf\"] 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-heading99_48736b-cf img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_48736b-cf[data-kb-block=\"kb-adv-heading99_48736b-cf\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<h4 class=\"kt-adv-heading99_48736b-cf wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_48736b-cf\"><strong>Working waterfronts likely don\u2019t currently qualify as charitable deductions<\/strong><\/h4>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_6c96d6-b4, .wp-block-kadence-advancedheading.kt-adv-heading99_6c96d6-b4[data-kb-block=\"kb-adv-heading99_6c96d6-b4\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_6c96d6-b4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_6c96d6-b4[data-kb-block=\"kb-adv-heading99_6c96d6-b4\"] 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-heading99_6c96d6-b4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_6c96d6-b4[data-kb-block=\"kb-adv-heading99_6c96d6-b4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_6c96d6-b4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_6c96d6-b4\">Taxpayers who itemize deductions on their federal income tax return may deduct contributions to charities recognized as tax exempt under \u00a7501(c)(3) of the Internal Revenue Code, which include land trusts. Qualifying gifts include the transfer of a donor\u2019s entire interest in real property and certain donations of conservation easements. The donation of a conservation easement involves the transfer of a partial interest in property, which is generally not a deductible contribution. However, IRS regulations do allow deductions for qualified conservation contributions, defined as a \u201ccontribution of a qualified real property interest to a qualified organization exclusively for conservation purposes.\u201d (See 26 C.F.R. \u00a7 1.170A-14).&nbsp;<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_981294-aa, .wp-block-kadence-advancedheading.kt-adv-heading99_981294-aa[data-kb-block=\"kb-adv-heading99_981294-aa\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_981294-aa mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_981294-aa[data-kb-block=\"kb-adv-heading99_981294-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-heading99_981294-aa img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_981294-aa[data-kb-block=\"kb-adv-heading99_981294-aa\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_981294-aa wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_981294-aa\">As defined by the IRS, conservation purposes include public recreation or education; protection of fish, wildlife or plants; conservation of property with demonstrable historic value; or preservation of open space, farmland or forest, so long as it is for the scenic enjoyment of the public and consistent with a clearly delineated government program. In addition, the contribution purpose must be protected in perpetuity. Owners of working waterfront property have historically had a hard time qualifying for these tax benefits as the donation of a working waterfront easement is not for one of these purposes.&nbsp;<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3, .wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3[data-kb-block=\"kb-adv-heading99_27bd84-f3\"]{font-size:24px;font-weight:900;font-style:normal;font-family:stratum-1-web;text-transform:uppercase;color:#3698d4;}.wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3[data-kb-block=\"kb-adv-heading99_27bd84-f3\"] 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-heading99_27bd84-f3 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3[data-kb-block=\"kb-adv-heading99_27bd84-f3\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3, .wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3[data-kb-block=\"kb-adv-heading99_27bd84-f3\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3, .wp-block-kadence-advancedheading.kt-adv-heading99_27bd84-f3[data-kb-block=\"kb-adv-heading99_27bd84-f3\"]{text-align:center!important;}}<\/style>\n<h3 id=\"dq7\" class=\"kt-adv-heading99_27bd84-f3 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_27bd84-f3\">where can I find more information?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_2c1038-e1, .wp-block-kadence-advancedheading.kt-adv-heading99_2c1038-e1[data-kb-block=\"kb-adv-heading99_2c1038-e1\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_2c1038-e1 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_2c1038-e1[data-kb-block=\"kb-adv-heading99_2c1038-e1\"] 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-heading99_2c1038-e1 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_2c1038-e1[data-kb-block=\"kb-adv-heading99_2c1038-e1\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_2c1038-e1 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_2c1038-e1\"><a href=\"http:\/\/www.accessingthemainecoast.com\/coastal_access_toolkit\/WWFTax1PGExecSum.pdf\" target=\"_blank\" rel=\"noreferrer noopener\"><em>Working Waterfront Preservation: Opportunities Posed by Tax Policy \u2013 Executive Summary<\/em> <\/a>(PDF 36 KB) and <em>Strategy Table<\/em> (PDF 56 KB)<br>By Kristen Grant, Amanda LaBelle, and Catherine Schmitt, Maine Sea Grant, December 2010<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_6fc982-ea, .wp-block-kadence-advancedheading.kt-adv-heading99_6fc982-ea[data-kb-block=\"kb-adv-heading99_6fc982-ea\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_6fc982-ea mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_6fc982-ea[data-kb-block=\"kb-adv-heading99_6fc982-ea\"] 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-heading99_6fc982-ea img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_6fc982-ea[data-kb-block=\"kb-adv-heading99_6fc982-ea\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_6fc982-ea wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_6fc982-ea\"><em><a href=\"http:\/\/www.accessingthemainecoast.com\/coastal_access_toolkit\/Gerlach_memo.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Working Waterfront Tax Strategies<\/a><\/em> (PDF 216 KB)<br>By Steven R. Gerlach, Esq., Bernstein Shur, Counselors at Law, September, 2010.<\/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-id99_887403-36 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_887403-36 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_887403-36 > .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:75px;padding-bottom:75px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_887403-36{background-image:linear-gradient(135deg,rgb(8,46,88) 0%,rgb(65,118,161) 99%);}.kb-row-layout-id99_887403-36 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_887403-36 > .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-id99_887403-36 > .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-id99_887403-36 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-column99_f171dc-f6 > .kt-inside-inner-col,.kadence-column99_f171dc-f6 > .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-column99_f171dc-f6 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_f171dc-f6 > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_f171dc-f6 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_f171dc-f6 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_f171dc-f6{position:relative;}@media all and (max-width: 1024px){.kadence-column99_f171dc-f6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_f171dc-f6 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_f171dc-f6\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id99_2b02f5-46 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id99_2b02f5-46 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id99_2b02f5-46 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:60px;padding-right:170px;padding-bottom:60px;padding-left:170px;grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id99_2b02f5-46 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id99_2b02f5-46 > .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-id99_2b02f5-46 > .kt-row-column-wrap{padding-bottom:35px;grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id99_2b02f5-46 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-column99_b56430-f4 > .kt-inside-inner-col,.kadence-column99_b56430-f4 > .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-column99_b56430-f4 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column99_b56430-f4 > .kt-inside-inner-col{flex-direction:column;}.kadence-column99_b56430-f4 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column99_b56430-f4 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column99_b56430-f4{position:relative;}@media all and (max-width: 1024px){.kadence-column99_b56430-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column99_b56430-f4 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column99_b56430-f4\"><div class=\"kt-inside-inner-col\"><style>.wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f, .wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f[data-kb-block=\"kb-adv-heading99_b63057-7f\"]{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-heading99_b63057-7f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f[data-kb-block=\"kb-adv-heading99_b63057-7f\"] 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-heading99_b63057-7f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f[data-kb-block=\"kb-adv-heading99_b63057-7f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f, .wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f[data-kb-block=\"kb-adv-heading99_b63057-7f\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f, .wp-block-kadence-advancedheading.kt-adv-heading99_b63057-7f[data-kb-block=\"kb-adv-heading99_b63057-7f\"]{text-align:center!important;}}<\/style>\n<h3 id=\"utcs\" class=\"kt-adv-heading99_b63057-7f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_b63057-7f\">CASE Studies<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f, .wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f[data-kb-block=\"kb-adv-heading99_37cf90-4f\"]{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-heading99_37cf90-4f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f[data-kb-block=\"kb-adv-heading99_37cf90-4f\"] 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-heading99_37cf90-4f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f[data-kb-block=\"kb-adv-heading99_37cf90-4f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f, .wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f[data-kb-block=\"kb-adv-heading99_37cf90-4f\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f, .wp-block-kadence-advancedheading.kt-adv-heading99_37cf90-4f[data-kb-block=\"kb-adv-heading99_37cf90-4f\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading99_37cf90-4f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_37cf90-4f\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/case-studies-home\/case-studies-models-for-using-tax-policy-for-access\/#tcs1\" target=\"_blank\" rel=\"noreferrer noopener\">Federal Excise Tax Models<\/a><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac, .wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac[data-kb-block=\"kb-adv-heading99_6af33d-ac\"]{margin-top:0px;font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac[data-kb-block=\"kb-adv-heading99_6af33d-ac\"] 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-heading99_6af33d-ac img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac[data-kb-block=\"kb-adv-heading99_6af33d-ac\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac, .wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac[data-kb-block=\"kb-adv-heading99_6af33d-ac\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac, .wp-block-kadence-advancedheading.kt-adv-heading99_6af33d-ac[data-kb-block=\"kb-adv-heading99_6af33d-ac\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading99_6af33d-ac wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_6af33d-ac\">The Dingell-Johnson and Pittman-Robertson Acts demonstrate how excise taxes on outdoor equipment can be channeled into state conservation programs, offering a potential model for creating dedicated federal or state funding streams to support working waterfront conservation and coastal access.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e, .wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e[data-kb-block=\"kb-adv-heading99_c44e25-8e\"]{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-heading99_c44e25-8e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e[data-kb-block=\"kb-adv-heading99_c44e25-8e\"] 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-heading99_c44e25-8e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e[data-kb-block=\"kb-adv-heading99_c44e25-8e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e, .wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e[data-kb-block=\"kb-adv-heading99_c44e25-8e\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e, .wp-block-kadence-advancedheading.kt-adv-heading99_c44e25-8e[data-kb-block=\"kb-adv-heading99_c44e25-8e\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading99_c44e25-8e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_c44e25-8e\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/case-studies-home\/case-studies-models-for-using-tax-policy-for-access\/#tcs2\" target=\"_blank\" rel=\"noreferrer noopener\">Maine Voluntary Municipal Farm Support Program<\/a><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0, .wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0[data-kb-block=\"kb-adv-heading99_85fd88-b0\"]{margin-top:0px;font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0[data-kb-block=\"kb-adv-heading99_85fd88-b0\"] 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-heading99_85fd88-b0 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0[data-kb-block=\"kb-adv-heading99_85fd88-b0\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0, .wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0[data-kb-block=\"kb-adv-heading99_85fd88-b0\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0, .wp-block-kadence-advancedheading.kt-adv-heading99_85fd88-b0[data-kb-block=\"kb-adv-heading99_85fd88-b0\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading99_85fd88-b0 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_85fd88-b0\">This state-level model illustrates how municipalities can voluntarily offset property taxes for qualifying farmland in exchange for agricultural conservation easements, and\u2014with its emphasis on local criteria, tax mechanisms, and conservation agreements\u2014could offer a useful template for similar programs aimed at protecting working waterfront properties.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4, .wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4[data-kb-block=\"kb-adv-heading99_86d4e4-e4\"]{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-heading99_86d4e4-e4 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4[data-kb-block=\"kb-adv-heading99_86d4e4-e4\"] 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-heading99_86d4e4-e4 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4[data-kb-block=\"kb-adv-heading99_86d4e4-e4\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4, .wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4[data-kb-block=\"kb-adv-heading99_86d4e4-e4\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4, .wp-block-kadence-advancedheading.kt-adv-heading99_86d4e4-e4[data-kb-block=\"kb-adv-heading99_86d4e4-e4\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading99_86d4e4-e4 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_86d4e4-e4\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/case-studies-home\/case-studies-models-for-using-tax-policy-for-access\/#tcs3\" target=\"_blank\" rel=\"noreferrer noopener\">Real Estate Transfer Taxes and Land Banks<\/a><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc, .wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc[data-kb-block=\"kb-adv-heading99_8086dc-bc\"]{margin-top:0px;font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc[data-kb-block=\"kb-adv-heading99_8086dc-bc\"] 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-heading99_8086dc-bc img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc[data-kb-block=\"kb-adv-heading99_8086dc-bc\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc, .wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc[data-kb-block=\"kb-adv-heading99_8086dc-bc\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc, .wp-block-kadence-advancedheading.kt-adv-heading99_8086dc-bc[data-kb-block=\"kb-adv-heading99_8086dc-bc\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading99_8086dc-bc wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_8086dc-bc\">The Nantucket Land Bank demonstrates how dedicating real estate transfer tax revenues to a public land acquisition program can successfully protect coastal and open-space resources &#8211; offering a potential model for Maine to fund coastal access and working waterfront preservation, though implementation would require careful consideration of political, legal, and market dynamics.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e, .wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e[data-kb-block=\"kb-adv-heading99_a2c33d-4e\"]{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-heading99_a2c33d-4e mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e[data-kb-block=\"kb-adv-heading99_a2c33d-4e\"] 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-heading99_a2c33d-4e img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e[data-kb-block=\"kb-adv-heading99_a2c33d-4e\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e, .wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e[data-kb-block=\"kb-adv-heading99_a2c33d-4e\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e, .wp-block-kadence-advancedheading.kt-adv-heading99_a2c33d-4e[data-kb-block=\"kb-adv-heading99_a2c33d-4e\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading99_a2c33d-4e wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_a2c33d-4e\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/case-studies-home\/case-studies-models-for-using-tax-policy-for-access\/#tcs5\" target=\"_blank\" rel=\"noreferrer noopener\">Tremont Bond Financing<\/a><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb, .wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb[data-kb-block=\"kb-adv-heading99_e4cb02-fb\"]{margin-top:0px;font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb[data-kb-block=\"kb-adv-heading99_e4cb02-fb\"] 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-heading99_e4cb02-fb img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb[data-kb-block=\"kb-adv-heading99_e4cb02-fb\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb, .wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb[data-kb-block=\"kb-adv-heading99_e4cb02-fb\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb, .wp-block-kadence-advancedheading.kt-adv-heading99_e4cb02-fb[data-kb-block=\"kb-adv-heading99_e4cb02-fb\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading99_e4cb02-fb wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_e4cb02-fb\">Bond financing &#8211; such as the Town of Tremont\u2019s voter-approved purchase of working waterfront land using a local bank loan &#8211; offers a politically feasible tool in Maine for supporting coastal access and land banking when increases to the real estate transfer tax are unlikely to succeed.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6[data-kb-block=\"kb-adv-heading99_a19046-d6\"]{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-heading99_a19046-d6 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6[data-kb-block=\"kb-adv-heading99_a19046-d6\"] 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-heading99_a19046-d6 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6[data-kb-block=\"kb-adv-heading99_a19046-d6\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6[data-kb-block=\"kb-adv-heading99_a19046-d6\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6, .wp-block-kadence-advancedheading.kt-adv-heading99_a19046-d6[data-kb-block=\"kb-adv-heading99_a19046-d6\"]{text-align:center!important;}}<\/style>\n<h3 class=\"kt-adv-heading99_a19046-d6 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_a19046-d6\"><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/case-studies-home\/case-studies-models-for-using-tax-policy-for-access\/#tcs6\" target=\"_blank\" rel=\"noreferrer noopener\">Working Waterfront Access Protection Program (WWAPP)<\/a><\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55, .wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55[data-kb-block=\"kb-adv-heading99_ac0e8f-55\"]{margin-top:0px;font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;}.wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55 mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55[data-kb-block=\"kb-adv-heading99_ac0e8f-55\"] 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-heading99_ac0e8f-55 img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55[data-kb-block=\"kb-adv-heading99_ac0e8f-55\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55, .wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55[data-kb-block=\"kb-adv-heading99_ac0e8f-55\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55, .wp-block-kadence-advancedheading.kt-adv-heading99_ac0e8f-55[data-kb-block=\"kb-adv-heading99_ac0e8f-55\"]{text-align:center!important;}}<\/style>\n<p class=\"kt-adv-heading99_ac0e8f-55 wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_ac0e8f-55\">WWAPP provides matching funds to enable fisheries businesses, cooperatives, municipalities, and other qualified parties to permanently secure working waterfront properties\u2014through property acquisition or legally binding covenants\u2014so that these sites remain available and affordable for commercial fishing and aquaculture uses in Maine.<\/p>\n<\/div><\/div>\n\n<\/div><\/div><\/div><\/div>\n\n<\/div><\/div>\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-99_5af4dc-9e .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-99_5af4dc-9e .kt-divider{border-top-width:1px;height:1px;border-top-color:#eee;width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-99_5af4dc-9e\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><\/div><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Using Tax Policy for Access OVERVIEW Tax-based tools designed to promote and preserve access may be rooted in federal, state, or municipal tax provisions, or a coordinated effort among these authorities. Taxation can be used to encourage public access by: Taxes can also create impediments to the protection of working waterfront. These include taxes which [&hellip;]<\/p>\n","protected":false},"author":355,"featured_media":0,"parent":65,"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,"footnotes":""},"class_list":["post-99","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Using Tax Policy for Access - 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\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Using Tax Policy for Access - Accessing the Maine Coast\" \/>\n<meta property=\"og:description\" content=\"Using Tax Policy for Access OVERVIEW Tax-based tools designed to promote and preserve access may be rooted in federal, state, or municipal tax provisions, or a coordinated effort among these authorities. Taxation can be used to encourage public access by: Taxes can also create impediments to the protection of working waterfront. 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