An Act To Create Tax Equity among Renewable Energy Investments
Maine Legislature, Session 129, LD 1430
Committee Amendment CA_A_H507 (House)
Amends: 36 MRSA §655, 36 MRSA §656

COMMITTEE AMENDMENT "A" to H.P. 1040, L.D. 1430, Bill, "An Act To 
Create Tax Equity among Renewable Energy Investments" 
Amend the bill by striking out all of sections 3 to 7 and inserting the following: 
'Sec. 3. 36 MRSA §655, sub-§1, ,IU is enacted to read: 
U. Solar and wind energy equipment that generates heat or electricity if all of the 
energy is: 
(1) Used on the site where the property is located; or 
(2) Transmitted through the facilities of a transmission and distribution utility, 
and a utility customer or customers receive a utility bill credit for the energy 
generated by the equipment pursuant to Title 35-A. 
On or before April 1st of the first property tax year for which a taxpayer claims an 
exemption under this paragraph, the taxpayer claiming the exemption shall file a 
report with the assessor. 
The report must identify the property for which the 
exemption is claimed and must be made on a form prescribed by the State Tax 
Assessor or substitute form approved by the State Tax Assessor. The State Tax 
Assessor shall furnish copies of the form to each municipality in the State and make 
the forms available to taxpayers. 
The bureau may audit the records of a municipality to ensure compliance with this 
paragraph. The bureau may independently review the records of a municipality to 
determine if exemptions have been properly approved. If the bureau determines that 
an exemption was improperly approved, the bureau shall ensure, either by setoff 
against other payments due the municipality or otherwise, that the municipality is not 
reimbursed for the exemption. A municipality that is aggrieved by a determination of 
the bureau under this paragraph may appeal pursuant to section 151. 
Sec. 4. 36 MRSA §656, sub-§1, ~ 
is enacted to read: 
K. Solar and wind energy equipment that generates heat or electricity if all of the 
energy is: 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT" fl,, to H.P. 1040, L.D. 1430 
(1) Used on the site where the property is located; or 
(2) Transmitted through the facilities of a transmission and distribution utility, 
and a utility customer or customers receive a utility bill credit for the energy 
generated by the equipment pursuant to Title 35-A. 
On or before April 1st of the first property tax year for which a taxpayer claims an 
exemption under this paragraph, the taxpayer claiming the exemption shall file a 
report with the assessor. 
The report must identify the property for which the 
exemption is claimed and must be made on a form prescribed by the State Tax 
Assessor or substitute form approved by the State Tax Assessor. The State Tax 
Assessor shall furnish copies of the form to each municipality in the State and make 
the forms available to taxpayers. 
The bureau may audit the records of a municipality to ensure compliance with this 
paragraph. The bureau may independently review the records of a municipality to 
determine if exemptions have been properly approved. If the bureau determines that 
an exemption was improperly approved, the bureau shall ensure, either by setoff 
against other payments due the municipality or otherwise, that the municipality is not 
reimbursed for the exemption. A municipality that is aggrieved by a determination of 
the bureau under this paragraph may appeal pursuant to section 151. 
Sec. 5. Report regarding valuation of renewable energy facilities. The 
Department of Administrative and Financial Services, Maine Revenue Services, within 
existing resources, shall work with a stakeholder group and prepare a report by December 
1, 2019 that includes guidance for determining the valuation and assessment ofrenewable 
energy facilities that qualify for a property tax exemption. The department shall make 
this report available on its publicly accessible website. 
Sec. 6. Appropriations and allocations. The following appropriations and 
allocations are made. 
ADMINISTRATIVE AND FINANCIAL SERVICES, DEPARTMENT OF 
Revenue Services, Bureau of 0002 
Initiative: Provides funding for one Principal Property Tax Appraiser and related costs to 
review, process and audit property tax exemptions for certain renewable energy facilities 
in the form of personal property and real property. 
GENERAL FUND 
POSITIONS - LEGISLATIVE COUNT 
Personal Services 
All Other 
GENERAL FUND TOTAL 
2019-20 
0.000 
$0 
$0 
$0 
2020-21 
1.000 
$102,024 
$5,858 
$107,882 
Amend the bill by relettering or renumbering any nonconsecutive Part letter or 
section number to read consecutively. 
COMMITTEE AMENDMENT 
COMMITTEE AMENDMENT ·fi" to H.P. 1040, L.D. 1430 
SUMMARY 
This amendment provides property tax exemptions for certain renewable energy 
facilities in the form of personal property and real property. Additionally, the amendment 
directs the Department of Administrative and Financial Services, Maine Revenue 
Services to provide guidance on its publicly accessible website to assist municipalities 
with the assessment of renewable energy facilities included in these provisions. The 
amendment adds an appropriations and allocations section. 
FISCAL NOTE REQUIRED 
(See attached) 
COMMITTEE AMENDMENT 
Approved: 05/29/19 feae!. 
LD 1430 
LR 1414(02) 
An Act To Create Tax Equity among Renewable Energy Investments 
Fiscal Note for Bill as Amended by Committee Amendment ~,{ jl--!JD .V 
Committee: Taxation 
Net Cost (Savings) 
General Fund 
Appropriations/ Allocations 
General Fund 
Fiscal Detail and Notes 
Fiscal Note Required: Yes 
Fiscal Note 
FY 2019-20 
FY 2020-21 
$0 
$107,882 
$0 
$107,882 
Projections 
FY 2021-22 
$512,942 
$512,942 
Projections 
FY 2022-23 
$554,095 
$554,095 
The bill provides a property tax exemption for certain renewable energy facilities in the form of personal property and 
real property. It includes a General Fund appropriation of $107,882 in fiscal year 2020-21 to the Department of 
Administrative and Financial Services (DAFS) for one Principal Property Tax Appraiser and related costs to review, 
process and audit property tax exemptions for certain renewable energy facilities in the form of personal property and 
real property. DAFS would require a General Fund appropriation of $3 80,000 in fiscal year 2021-22 to reimburse 
municipalities for reductions in property tax revenue from providing a property tax exemption for certain renewable 
energy facilities in the form of personal property and real property. DAFS would also require a one-time General 
Fund appropriation of $22,000 in fiscal year 2021-22 to reimburse municipalities for the cost of implementing a 
property tax exemption for certain renewable energy facilities in the form of personal property and real property. 
LR1414(02) - Fiscal Note - Page I of I