LD1368

Property tax exemption for owners allowing shellfish harvester access to the intertidal zone.

This bill provides a property tax exemption for owners of land adjacent to the intertidal zone who allow access for shellfish harvesting. The exemption reduces property taxes by $500 based on the local assessed value of the property. Owners must apply for the exemption by April 1st each year and provide proof of entitlement. The application and proof are confidential and not available for public inspection.