{"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":"2025-12-04T17:20:15","modified_gmt":"2025-12-04T22:20:15","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\n<ul class=\"wp-block-list\">\n<li>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.<\/li>\n\n\n\n<li>Increasing the cost of less desired uses. Taxes could be levied to discourage uses that would inhibit coastal access.<\/li>\n\n\n\n<li>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.<\/li>\n<\/ul>\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\/private-landowners\/eminent-domain-takings\/\" target=\"_blank\" rel=\"noreferrer noopener\">eminent domain<\/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\">Many states have restricted tax assessments on certain kinds of property, like farmland, by restricting the basis of property valuation to its current use, rather than its \u201cjust\u201d value (full market value), or \u201c<strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#H\">highest and best use<\/a><\/strong>\u201d value, (developed to its fullest potential). Known as current use taxation in Maine, this is a use-value assessment affecting the valuation of a property that is dedicated for a particular use. Current use provisions allow for a reduction in just value, and thus taxes on that value, for select uses that are deemed to have public benefit. Reducing this just value results in a reduction in property taxes that may make it affordable for owners to retain the property in its current use, potentially reducing development pressure on the property.<\/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\">The Maine legislature initially enacted current use taxation to provide an incentive for property owners to keep their property as open space, farmland, or forestry. <a href=\"https:\/\/www.maine.gov\/dafs\/boardproptax\/documents\/Open%20Space%20PDF.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Maine\u2019s Open Space tax law<\/a> is designed to prevent the forced conversion of open space to more intensive developed uses as a result of economic pressure. Parcels enrolled as Open Space are assessed at current use with additional reductions possible for those parcels allowing public access.<\/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\">In 2005, 72% of Maine voters endorsed <a href=\"https:\/\/www.maine.gov\/revenue\/faq\/working-waterfront\" target=\"_blank\" rel=\"noreferrer noopener\">w<\/a><a href=\"https:\/\/www.maine.gov\/revenue\/taxes\/tax-relief-credits-programs\/property-tax-relief-programs\/land-use-programs\" target=\"_blank\" rel=\"noreferrer noopener\">orking waterfront current use taxation<\/a>, and in 2007, the legislature passed an enabling act to provide for such a program for waterfront land that is used for, or that supports commercial fishing activities. Owners of working waterfront property may apply to have their properties valued according to their current use as working waterfront. In exchange, the landowner must maintain the property for working waterfront uses only, or risk a financial penalty. The reduced valuation and associated tax reduction apply only to the land, not to any structures or equipment on the property. This program was updated in 2025 to increase the incentives available to working waterfront property owners.<\/p>\n\n\n\n<p>For more information 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>.<\/p>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b, .wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b[data-kb-block=\"kb-adv-heading99_c11a58-4b\"]{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_c11a58-4b mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b[data-kb-block=\"kb-adv-heading99_c11a58-4b\"] 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_c11a58-4b img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b[data-kb-block=\"kb-adv-heading99_c11a58-4b\"] img.kb-inline-image{width:150px;vertical-align:baseline;}@media all and (max-width: 1024px){.wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b, .wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b[data-kb-block=\"kb-adv-heading99_c11a58-4b\"]{text-align:left!important;}}@media all and (max-width: 767px){.wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b, .wp-block-kadence-advancedheading.kt-adv-heading99_c11a58-4b[data-kb-block=\"kb-adv-heading99_c11a58-4b\"]{text-align:center!important;}}<\/style>\n<h3 id=\"dq4\" class=\"kt-adv-heading99_c11a58-4b wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_c11a58-4b\">What impediments to working waterfront preservation exist in state and federal tax law?<\/h3>\n\n\n<style>.wp-block-kadence-advancedheading.kt-adv-heading99_97fdde-1f, .wp-block-kadence-advancedheading.kt-adv-heading99_97fdde-1f[data-kb-block=\"kb-adv-heading99_97fdde-1f\"]{font-size:18px;font-weight:400;font-style:normal;font-family:forma-djr-micro;text-transform:none;}.wp-block-kadence-advancedheading.kt-adv-heading99_97fdde-1f mark.kt-highlight, .wp-block-kadence-advancedheading.kt-adv-heading99_97fdde-1f[data-kb-block=\"kb-adv-heading99_97fdde-1f\"] 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_97fdde-1f img.kb-inline-image, .wp-block-kadence-advancedheading.kt-adv-heading99_97fdde-1f[data-kb-block=\"kb-adv-heading99_97fdde-1f\"] img.kb-inline-image{width:150px;vertical-align:baseline;}<\/style>\n<p class=\"kt-adv-heading99_97fdde-1f wp-block-kadence-advancedheading\" data-kb-block=\"kb-adv-heading99_97fdde-1f\">The obvious tax-related impediments to protection of working waterfront are those which increase the costs of sustaining commercial <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#W\" target=\"_blank\" rel=\"noreferrer noopener\">water-dependent<\/a><\/strong> uses on the waterfront: ever-increasing personal and business income taxes, and <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#P\" target=\"_blank\" rel=\"noreferrer noopener\">property taxes<\/a><\/strong> that rise with population pressure. Specifically, property taxes across the country are typically levied based on <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#M\" target=\"_blank\" rel=\"noreferrer noopener\">market value<\/a><\/strong>, 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 <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#W\" target=\"_blank\" rel=\"noreferrer noopener\">working waterfront covenant<\/a><\/strong>, a <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#W\" target=\"_blank\" rel=\"noreferrer noopener\">water dependent use zone<\/a><\/strong>, and <strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#T\" target=\"_blank\" rel=\"noreferrer noopener\">tax increment financing<\/a><\/strong> 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\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-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-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-fas_star kt-svg-icon-list-single\"><svg viewBox=\"0 0 576 512\"  fill=\"currentColor\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"  aria-hidden=\"true\"><path d=\"M259.3 17.8L194 150.2 47.9 171.5c-26.2 3.8-36.7 36.1-17.7 54.6l105.7 103-25 145.5c-4.5 26.3 23.2 46 46.4 33.7L288 439.6l130.7 68.7c23.2 12.2 50.9-7.4 46.4-33.7l-25-145.5 105.7-103c19-18.5 8.5-50.8-17.7-54.6L382 150.2 316.7 17.8c-11.7-23.6-45.6-23.9-57.4 0z\"\/><\/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\n<h4 class=\"wp-block-heading\"><strong>Based on the land trust model<\/strong><\/h4>\n\n\n\n<p>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\n<h4 class=\"wp-block-heading\"><strong>Working waterfronts likely don\u2019t currently qualify as charitable deductions<\/strong><\/h4>\n\n\n\n<p>A traditional land conservancy is able to claim tax-exempt status and to certify donations of land or&nbsp;<strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#C\" target=\"_blank\" rel=\"noreferrer noopener\">covenants<\/a><\/strong>&nbsp;for charitable deductions to the extent that the organization\u2019s supervision of these lands provides a significant public benefit recognized by the federal tax code. The key tool in this framework is the&nbsp;<strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#C\" target=\"_blank\" rel=\"noreferrer noopener\">conservation easement<\/a><\/strong>, which imposes limitations or restrictions on real property to the benefit of the holder. In order to qualify for charitable deduction purposes, the gift must be \u201cexclusively for conservation purposes,\u201d which the existing IRC articulates to 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. (Note that working waterfronts are absent from this existing statute). Of the 49 states with legislation enabling conservation easements, 27 also have state-level programs designed to purchase agricultural conservation easements on qualifying farmland. These programs, known in the agricultural context as PACE (Purchase of Agricultural Conservation Easement) Programs, operate in the same fashion as&nbsp;<strong><a href=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/glossary\/#P\" target=\"_blank\" rel=\"noreferrer noopener\">Purchase of Development Rights<\/a><\/strong>&nbsp;and also exist at independent and local levels in 18 states.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><strong>Steps toward qualifying<\/strong><\/h4>\n\n\n\n<p>As noted, preservation of land as a working waterfront is not currently a recognized public benefit under either Section 501(c)(3) or Section 170(h) of the Code. But it could be argued, for example, that commercial aquaculture is analogous to commercial agriculture, and\/or that working waterfronts have significant historic, cultural and even scenic value. In the end, though, because the statute specifically mentions preservation of agriculture and forestry, but omits any mention of aquaculture or fisheries, a judicial interpretation of the statute as it stands now would likely not allow these or other working waterfront uses to qualify for tax exemption or for charitable tax deduction. Therefore, in order for working waterfronts to qualify as charitable deductions, it appears that it may be necessary to amend the Internal Revenue Code.<\/p>\n\n\n\n<p>As a point for further research, it should be determined whether nonprofit working waterfront organizations constitute qualifying charities for the purposes of this deduction. Working waterfront stakeholders could begin by researching past IRS rulings on this issue and, if necessary and feasible, seek an on-point ruling from the IRS. This finding would inform further action such as pursuing Internal Revenue Code amendment.<\/p>\n\n\n\n<p>As with the initiative to appropriate direct federal funding for investment in working waterfront preservation, amendment to the IRC would likely require a long-term strategy to inform stakeholders, legislators and the voting public.<\/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, Councelors 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: Common questions How can taxes be used to generate funding for access? How can tax [&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,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-99","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - 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. 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How can tax [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/\" \/>\n<meta property=\"og:site_name\" content=\"Accessing the Maine Coast\" \/>\n<meta property=\"article:modified_time\" content=\"2025-12-04T22:20:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1200\" \/>\n\t<meta property=\"og:image:height\" content=\"800\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/\",\"url\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/\",\"name\":\"Using Tax Policy for Access - Accessing the Maine Coast\",\"isPartOf\":{\"@id\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1-1024x683.jpg\",\"datePublished\":\"2022-04-26T13:54:13+00:00\",\"dateModified\":\"2025-12-04T22:20:15+00:00\",\"breadcrumb\":{\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/#primaryimage\",\"url\":\"https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1.jpg\",\"contentUrl\":\"https:\/\/umaine.edu\/accessingthemainecoast\/wp-content\/uploads\/sites\/604\/2025\/06\/092018_RL_DSC_2180-1.jpg\",\"width\":1200,\"height\":800,\"caption\":\"Maine coastal and harbor scenes in South Bristol 092018\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/umaine.edu\/accessingthemainecoast\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Coastal Access Toolkit\",\"item\":\"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Using Tax Policy for Access\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/#website\",\"url\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/\",\"name\":\"Accessing the Maine Coast\",\"description\":\"University of Maine\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/new.umaine.edu\/accessingthemainecoast\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Using Tax Policy for Access - Accessing the Maine Coast","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/umaine.edu\/accessingthemainecoast\/coastal-access-toolkit\/using-tax-policy-for-access\/","og_locale":"en_US","og_type":"article","og_title":"Using Tax Policy for Access - Accessing the Maine Coast","og_description":"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: Common questions How can taxes be used to generate funding for access? 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