An Act To Exclude Energy Efficiency Improvements from Property Tax
Maine Legislature, Session 130, LD 0179
Committee: Taxation
Sponsors: KESSLER
Amends: 35-A MRSA §10104, 36 MRSA §655, 36 MRSA §656

Legislative Document
No. 179
H.P. 132
House of Representatives, January 25, 2021
An Act To Exclude Energy Efficiency Improvements from Property 
Tax
Received by the Clerk of the House on January 21, 2021.  Referred to the Committee on 
Taxation pursuant to Joint Rule 308.2 and ordered printed pursuant to Joint Rule 401.
ROBERT B. HUNT
Clerk
Presented by Representative KESSLER of South Portland.
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  35-A MRSA §10104, sub-§13 is enacted to read:
13.  Energy efficiency improvements.  The trust shall identify and establish a list of 
energy efficiency improvements as defined in Title 36, sections 655 and 656 and update 
and make that list available annually to municipalities and the State Tax Assessor.
Sec. 2.  36 MRSA §655, sub-§1, ¶T, as amended by PL 2019, c. 440, §2, is further 
amended to read:
T.  Trail-grooming equipment registered under Title 12, section 13113; and
Sec. 3.  36 MRSA §655, sub-§1, ¶U, as enacted by PL 2019, c. 440, §3, is amended 
by amending the 2nd blocked paragraph to read:
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.; and
Sec. 4.  36 MRSA §655, sub-§1, ¶V is enacted to read:
V.  Energy efficiency improvements.  For the purposes of this paragraph, "energy 
efficiency improvement" means personal property that is an improvement to real or 
personal property that will result in energy efficiency and substantially reduced energy 
use and:
(1)  Meets or exceeds applicable United States Environmental Protection Agency 
and United States Department of Energy Energy Star program or similar energy 
efficiency standards established or approved by the Efficiency Maine Trust, 
established in Title 35-A, section 10103; or
(2)  Involves weatherization of residential, commercial or industrial property in a 
manner approved by the Efficiency Maine Trust.
Sec. 5.  36 MRSA §656, sub-§1, ¶L is enacted to read:
L.  Energy efficiency improvements.  For the purposes of this paragraph, "energy 
efficiency improvement" means real property that is an improvement to real or personal 
property that will result in energy efficiency and substantially reduced energy use and:
(1)  Meets or exceeds applicable United States Environmental Protection Agency 
and United States Department of Energy Energy Star program or similar energy 
efficiency standards established or approved by the Efficiency Maine Trust, 
established in Title 35-A, section 10103; or
(2)  Involves weatherization of residential, commercial or industrial property in a 
manner approved by the Efficiency Maine Trust.
SUMMARY
This bill provides property tax exemptions for energy efficiency improvements and 
requires the Efficiency Maine Trust to identify and make available and list such 
improvements.