An Act Regarding Property Taxes on Certain Energy Generation Projects
Maine Legislature, Session 129, LD 1898
Committee: Taxation
Sponsors: DOUDERA, CARSON, LIBBY, CARNEY
Amends: 36 MRSA §271, 36 MRSA §307

Legislative Document
No. 1898
S.P. 650
In Senate, December 24, 2019
An Act Regarding Property Taxes on Certain Energy Generation 
Projects
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203.
Received by the Secretary of the Senate on December 20, 2019.  Referred to the Committee 
on Taxation pursuant to Joint Rule 308.2 and ordered printed.
DAREK M. GRANT
Secretary of the Senate
Presented by Senator SANBORN, H. of Cumberland.
Cosponsored by Representative DOUDERA of Camden and
Senators: CARSON of Cumberland, LIBBY of Androscoggin, Representative: CARNEY of 
Cape Elizabeth.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §271, sub-§2, ¶A, as amended by PL 2019, c. 401, Pt. A, §4, is 
further amended to read:
A.  Hear and determine appeals according to the following provisions of law:
(1)  The tree growth tax law, chapter 105, subchapter 2-A;
(2)  The farm and open space law, chapter 105, subchapter 10;
(3)  As provided in section 843;
(4)  As provided in section 844;
(5)  Section 272;
(6)  Section 2865; 
(7)  The current use valuation of certain working waterfront land law, chapter 
105, subchapter 10-A; and
(8)  Section 209; and
(9)  Section 307;
Sec. 2.  36 MRSA §307 is enacted to read:
§307.  Valuation of certain energy generation projects
Notwithstanding any provision of this Title to the contrary, this section governs the 
determination of the just value of certain energy generation property.
1.  State Tax Assessor; valuation.  The State Tax Assessor shall determine the just 
value of generation assets that are part of an energy generation project with property 
located partially in the unorganized territory and partially in primary assessing areas or 
municipal assessing units.  For the purposes of this section, "generation assets" has the 
same meaning as defined in Title 35-A, section 3201, subsection 10, and "energy 
generation project" includes generation assets used by a project up to the point of 
connection with the independent system operator of the New England bulk power system, 
or a successor organization, or with the customer of the energy generated by the project.
2.  Powers of State Tax Assessor.  The State Tax Assessor may exercise the same 
powers with regard to determinations of just value of property located in primary 
assessing areas or municipal assessing units under this section as apply to the 
determination of the just value of property located in the unorganized territory.
3.  Apportionment of value.  The State Tax Assessor shall determine the portion of 
the just value of generation assets of an energy generation project attributable to the 
unorganized territory and each primary assessing area and municipal assessing unit and 
shall notify each primary assessing area and municipal assessing unit of its portion of the 
just value annually.
4.  Use of just value determination.  For the purposes of assessing property taxes 
under this Part, each primary assessing area and municipal assessing unit with a portion 
of the just value of an energy generation project determined by the State Tax Assessor 
under this section shall use the State Tax Assessor's just value adjusted by the primary 
assessing area's or municipal assessing unit's assessment ratio.
5.  Captured assessed value.  The value of a generation asset determined by the 
State Tax Assessor under subsection 1 may not be considered captured assessed value for 
a development district approved by a municipality or plantation under Title 30-A, chapter 
after the effective date of this section.
6.  Appeal.  An owner of property subject to valuation under this section and a 
primary assessing area or a municipal assessing unit in which property subject to 
valuation under this section is located may appeal the determination of just value by the 
State Tax Assessor to the State Board of Property Tax Review as provided under chapter 
101, subchapter 2-A.
SUMMARY
This bill provides that, for property tax purposes, the State Tax Assessor determines 
the valuation of the property of an energy generation project that is located partially in the 
unorganized territory and partially in organized areas and apportions to the organized 
areas the portion of the project valuation located in each organized area.  The valuation of 
an energy generation asset determined by the State Tax Assessor may not be considered 
captured assessed value for tax increment financing purposes, and an appeal of a 
valuation may be made to the State Board of Property Tax Review.