An Act to Clarify the Property Tax Exemption for Air Pollution Control Facilities
Maine Legislature, Session 131, LD 2027
Committee: Taxation
Sponsors: RENY, POLEWARCZYK, HEPLER
Amends: 36 MRSA §656

Legislative Document
No. 2027
S.P. 855
In Senate, December 13, 2023
An Act to Clarify the Property Tax Exemption for Air Pollution 
Control Facilities
(EMERGENCY)
Approved for introduction by a majority of the Legislative Council pursuant to Joint Rule 
203.
Received by the Secretary of the Senate on December 11, 2023.  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 RENY of Lincoln.
Cosponsored by Representative POLEWARCZYK of Wiscasset and
Representative: HEPLER of Woolwich.
Emergency preamble.  Whereas, acts and resolves of the Legislature do not 
become effective until 90 days after adjournment unless enacted as emergencies; and
Whereas, there is currently ambiguity in the law establishing exemptions from 
property taxation for air pollution control facilities; and
Whereas, without this legislation clarifying the law, an affected municipality could 
soon suffer a large loss of revenue; and
Whereas, in the judgment of the Legislature, these facts create an emergency within 
the meaning of the Constitution of Maine and require the following legislation as 
immediately necessary for the preservation of the public peace, health and safety; now, 
therefore,
Be it enacted by the People of the State of Maine as follows:
Sec. 1.  36 MRSA §656, sub-§1, ¶E, as amended by PL 2007, c. 438, §20, is further 
amended by amending subparagraph (1) in the first blocked paragraph to read:
As used in this paragraph subparagraph, unless the context otherwise indicates, the 
following terms have the following meanings.
(a)  "Facility" means any disposal system or any treatment works, appliance, 
equipment, machinery, installation or structures installed, acquired or placed 
in operation primarily for the purpose of reducing, controlling or eliminating 
water pollution caused by industrial, commercial or domestic waste.
(b)  "Disposal system" means any system used primarily for disposing of or 
isolating industrial, commercial or domestic waste and includes thickeners, 
incinerators, pipelines or conduits, pumping stations, force mains and all other 
constructions, devices, appurtenances and facilities used for collecting or 
conducting water borne industrial, commercial or domestic waste to a point of 
disposal, treatment or isolation, except that which is necessary to the 
manufacture of products.
(c)  "Industrial waste" means any liquid, gaseous or solid waste substance 
capable of polluting the waters of the State and resulting from any process, or 
the development of any process, of industry or manufacture.
(d)  "Treatment works" means any plant, pumping station, reservoir or other 
works used primarily for the purpose of treating, stabilizing, isolating or 
holding industrial, commercial or domestic waste.
(e)  "Commercial waste" means any liquid, gaseous or solid waste substance 
capable of polluting the waters of the State and resulting from any activity 
which is primarily commercial in nature.
(f)  "Domestic waste" means any liquid, gaseous or solid waste substance 
capable of polluting the waters of the State and resulting from any activity 
which is primarily domestic in nature.
Sec. 2.  36 MRSA §656, sub-§1, ¶E, as amended by PL 2007, c. 438, §20, is further 
amended by repealing subparagraph (2) and enacting the following in its place:
(2)  An air pollution control facility, certified as such by the Commissioner of 
Environmental Protection, and all parts and accessories of that air pollution control 
facility.
As used in this subparagraph, unless the context otherwise indicates, "facility" 
means any appliance, equipment, machinery, installation or structure installed, 
acquired or placed in operation primarily for the purpose of reducing, controlling, 
eliminating or disposing of industrial air pollutants.  "Facility" does not include:
(a) A facility such as an air conditioner, dust collector, fan or similar facility 
designed, constructed or installed solely for the benefit of the person for whom 
installed or the personnel of that person; or
(b) A facility that stores spent nuclear fuel, as defined in Title 22, section 673, 
subsection 18, or radioactive waste classified by the United States Nuclear 
Regulatory Commission as greater-than-Class C waste.
Sec. 3.  Retroactive application. Notwithstanding the Maine Revised Statutes, 
Title 1, section 302, this Act applies retroactively to property tax years beginning on or 
after April 1, 2022.
Emergency clause.  In view of the emergency cited in the preamble, this legislation 
takes effect when approved.
SUMMARY
This bill specifies that a facility that stores spent nuclear fuel or radioactive waste 
classified by the United States Nuclear Regulatory Commission as greater-than-Class C 
waste may not be considered an air pollution control facility for purposes of eligibility for 
an exemption from property taxation.
This bill also corrects a cross-reference.
This bill applies retroactively to property tax years beginning on or after April 1, 2022 
and to any actions or proceedings pending at the time of passage of the bill.