If you live in Maine you know it is a state with massive amounts of undeveloped, forested, or otherwise wild space. Often this type of land has been held in a family for several generations. The  property tax burden of sitting on open land can continue to grow as municipalities require more revenue. If the burden of continuing to hold undeveloped land gets excessive, landowners are encouraged to either develop the land or sell it to someone who will.  Maine has a tax program that allows landowners to designate undeveloped land and receive a reduction in property taxes.  While this program is not for everyone, it definitely can provide tax relief to people who wish to keep their land undeveloped.