An Act To Protect Municipalities That Host Wind Energy Developments
Maine Legislature, Session 125, LD 1266
Committee Amendment CA_A_S274 (Senate)
Committee: Taxation
Amends: 35-A MRSA §3454

COMMITTEE AMENDMENT" A " to S.P. 387, L.D. 1266, Bill, "An Act To 
Protect Municipalities That Host Wind Energy Developments" 
Amend the bill by striking out everything after the enacting clause and inserting the 
following: 
'Sec. 1. 35-A MRSA §3454, sub-§6 is enacted to read: 
6. Escrow for decommission. As part of any permit application for an expedited 
wind energy development, the host community may require pursuant to a community 
benefit agreement or a community benefits package in connection with the expedited 
wind energy development an escrow for decommissioning the wind energy development 
equal to 30% of the project cost. 
Sec. 2. Review and report. The Department of Administrative and Financial 
Services, Bureau of Revenue Services shall review the factors that should be considered 
by the municipal assessors when determining just value of property that constitutes wind 
energy developments, grid-scale wind energy developments and other generating 
facilities as defined in the Maine Revised Statutes, Title 35-A, chapter 34-A. 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. The 
bureau shall submit a report no later than December 1, 2011 that includes the findings of 
the review and provides recommendations, including suggested legislation to implement 
the recommendations, for presentation to the Joint Standing Committee on Taxation. 
Sec. 3. Authority to submit legislation. The Joint Standing Committee on 
Taxation may submit a bill pertaining to recommendations pursuant to section 2 to the 
SUMMARY 
The amendment, which is the minority report, replaces the bill. It authorizes a host 
community to require an escrow for decommissioning a wind energy development equal 
to 30% of the project cost in connection with expedited wind energy developments. It 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" A" to S.P. 387, L.D. 1266 
requires the Department of Administrative and Financial Services, Bureau of Revenue 
Services to review the factors that should be considered by the municipal assessors when 
determining just value of property that constitutes wind energy developments, grid-scale 
wind energy developments and other generating facilities and to prepare guidance for 
municipal assessors that indicates the preferred valuation approach. It requires the Bureau 
of Revenue Services to submit a report no later than December 1, 2011 that includes 
recommendations and suggested legislation to the Joint Standing Committee on Taxation. 
It authorizes the Joint Standing Committee on Taxation to submit a bill to the Second 
Regular Session ofthe 125th Legislature. 
FISCAL XOTE REQtJRED 
.@~! ;!ttached) 
COMMITTEE AMENDMENT 
Approved: 06/03/11 Mac:.. 
LD 1266 
LR 1234(02) 
An Act To Protect Municipalities That Host Wind Energy Developments 
Fiscal Detail and Notes 
Fiscal Note for Bill as Amended by Committee Amendment" A" S· 21 Lf 
Committee: Taxation 
Fiscal Note Required: Yes 
Fiscal Note 
Minor cost increase - General Fund 
Requiring Maine Revenue Services (MRS) to review the factors for consideration by municipal assessors regarding 
just value of wind energy developments, grid-scale wind energy developments and other generating facilities and to 
report to the legislature no later than December 1,2011 will result in a minor cost to MRS which can be absorbed 
within existing budgeted resources. 
LRI234(02) - Fiscal Note - Page 1 of 1