Howard Nickerson didn't realize the harvest plan that has been giving him a tree growth property tax break was six years past its renewal date.

His 19 acres under tree growth in Alna allow that part of his property to be assessed at a lower rate. And to keep it that way, Nickerson's plan, like everyone else's around the state, is supposed to be recertified by a licensed forester every 10 years.

Landowners are supposed to provide towns with proof of their plans' recertification, even if there are no changes from past plans. The state sets the rules on the program, but, like other Maine property tax law, it's up to municipalities to enforce them.

Alna hasn't been consistently doing that, First Selectman David Abbott said in a recent interview. The law has changed from time to time, so the enforcement process wasn't always clear, he said.

The town's new effort started with a letter to landowners, with the dates of their most recent plans on the back. The effort follows new state laws that are changing some of the enforcement rules once again and launching a study of the program.

Alna has company in its sporadic enforcement of plans' due dates. Enforcement levels vary widely from one municipality to another, David Ledew, director of Maine Revenue Services' property tax division said.

Some towns only contact a landowner if they “stumble” upon an overdue plan, Ledew said. Others make sure every year to determine whose plans are due and then send out reminder notices.

“It really does run the gamut, statewide,” he said.

Enforcement appears to be in good shape in Wiscasset. Of 16 properties in the tree growth program as of September 2011, one had a plan due for recertification two years earlier. The rest were all up-to-date.

Wiscasset Assessor's Agent Sue Varney takes a proactive approach. She looks for plans coming due in the next year and sends the landowners a letter. If they don't renew on time, she writes again, asking if they would like to be withdrawn from the program. That tends to work, because people want to avoid a hefty withdrawal penalty, she said.

A new state law taking effect at the end of this month could get more towns on track with enforcement, and more landowners on track with their plan schedules.

It allows property owners three, specific strikes before being pulled from the program. First, a town will send someone in the program a notice that their harvest plan is overdue for renewal, then if the property owner still doesn't submit a plan, the fine is $500. Six months later, with still no new plan, another $500 fine is imposed. Finally, after another six months, the town can remove the land from the program and impose a withdrawal penalty.

If a town doesn't put a landowner on notice, the property stays in tree growth and, legally, the owner is considered to be in compliance.

Maine Forest Service Director Doug Denico wasn't sure of the prevalence of overdue harvest plans. But he and everyone else will have a better idea once a study is completed into a random sampling of harvest plans around the state. The study was initiated along with the new steps for enforcement.

“So hopefully if there are weaknesses, this'll point those out,” Denico said of the upcoming study.

Maine Senate President Kevin Raye (R-Perry) sponsored the legislation calling for the study. The aim is “to evaluate concerns that Maine's tree growth law is misused by some owners of high value property solely to escape paying their fair share of property taxes,” Raye wrote in an upcoming update to constituents. The legislation will allow the Bureau of Forestry to examine forest lands and plans, and report its findings to the next Legislature, Raye writes.

Nickerson was up front with Alna selectmen in explaining why his plan was past due. “I kind of blew it. I just completely forgot about it,” he said.

He has continued to grow and harvest trees, working as many hours as he can with a disability, he said. To selectmen, it sounded like Nickerson had been making every effort to follow his harvest plan. He just needs to get his next plan certified, they told him.

They appreciated his response to the town's June 29 letter, reminding everyone when their plans were due. Other people had probably forgotten, too, Abbott told him.

In light of the state's study into tree growth properties, the board wanted people to get their plans current, to remove the risk of those properties being removed from the program, Abbott said.

“We don't want that to happen,” the selectman said.