Resolve, Directing the Bureau of Revenue Services To Provide Guidance Regarding the Valuation of Residential Alternative Energy Infrastructure
Maine Legislature, Session 125, LD 0965
Committee Amendment CA_A_H574 (House)

COMMITTEE AMENDMENT ,,4 " 
to H.P. 709, L.D. 965, "Resolve, Directing the 
Bureau of Revenue Services To Provide Guidance Regarding the Valuation of 
Residential Alternative Energy Infrastructure" 
Amend the resolve by striking out everything after the title and before the summary 
and inserting the following: 
'Sec. 1. Affordable housing valuation. Resolved: That the Department of 
Administrative and Financial Services, Bureau of Revenue Services, referred to in this 
resolve as "the bureau," shall review the factors that should be considered by the 
municipal assessors when determining just value of property that constitutes alternative 
energy infrastructure designed to use alternative energy resources, as defined in the 
Maine Revised Statutes, Title 35-A, section 10102, subsection 3, for residential heating, 
cooling or other purposes. The bureau shall prepare guidance to be provided to municipal 
assessors that indicates the preferred valuation approach that results in the most accurate 
determination of just value; and be it further 
Sec. 2. Report. Resolved: That, no later than December 1,2011, the bureau shall 
submit a report that includes the findings of the review conducted under section 1 and 
provides recommendations, 
including suggested legislation to 
implement the 
recommendations, to the Joint Standing Committee on Taxation; and be it further 
Sec. 3. Authority to submit legislation. Resolved: That the Joint Standing 
Committee on Taxation may submit a bill pertaining to the recommendations pursuant to 
section 2 to the Second Regular Session of the 125th Legislature.' 
SUMMARY 
This amendment, which is the minority report of the committee, provides a cross-
reference to the definition of "alternative energy resources." It requires the Department 
of Administrative and Financial Services, Bureau of Revenue Services to submit a report 
to the Joint Standing Committee on Taxation by December 1, 2011 
with 
recommendations related to the factors that should be considered by the municipal 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT "A" to H.P. 709, L.D. 965 
assessors when determining just value of property. 
The amendment gives the Joint 
Standing Committee on Taxation authority to submit a bill pertaining to the 
recommendations to the Second Regular Session of the 125th Legislature. 
FISQAt. ~OTE REQUIRED 
(See attac~~~).; 
COMMITTEE AMENDMENT 
Approved: 06104/11 frac.. 
LD965 
LR 1471(02) 
Resolve, Directing the Bureau of Revenue Services To Provide Guidance Regarding the Valuation of 
Residential Alternative Energy Infrastructure 
Fiscal Detail and Notes 
Fiscal Note for Bill as Amended by Committee Amendment ,,4, 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Any additional costs to Maine Revenue Services to develop guidance for municipalities regarding the valuation of 
alternative energy infrastructure and to report its findings and recommendations to the legislature can be absorbed 
within existing budgeted resources. 
LRI471(02) - Fiscal Note - Page 1 of 1