An Act to Clarify the Property Tax Exemption for Air Pollution Control Facilities
Maine Legislature, Session 131, LD 2027
Committee Amendment CA_A_S602 (Senate)
Amends: 36 MRSA §656, 36 MRSA §691, 36 MRSA §6652

COMMITTEE AMENDMENT " -^ " to S.P. 855, L.D. 2027, "An Act to Clarify the
Property Tax Exemption for Air Pollution Control Facilities"
Amend the bill by striking out the title and substituting the following:
'An Act Regarding the Property Tax Exemption, Business Equipment Tax Exemption
and Business Equipment Tax Reimbursement for Facilities Storing Spent Nuclear
Fuel and Radioactive Waste'
Amend the bill by striking out all of section 2 and inserting the following:
'See. 2. 36 MRSA §656, sub-§l, ^E, as amended by PL 2007,c. 438, §20, is further
amended in subparagraph (2) by enacting at the end a new last blocked paragraph to read:
For the purposes of this subuaraerauh. emissions from and particles of spent
nuclear fuel. as defined in Title 22. section 673. subsection 18. and radioactive
waste classified by the United States_Nuclear Regulatory Commission as
greater-than-Class C waste are; n&Lajr^pollution and facilities for storing spent
nuclear fae^w waste classified by the United States Nuclear
Regulatory Commission as greater-than-Class C waste are not air pollutiQn control
facilities.
Sec. 3. 36 MRSA §691, sub-§l, ^[A, as amended by PL 2019, c. 659, Pt. B,§1, is
further amended by amending subparagraph (7) to read:
(7) Property that is not entitled to an exemption by reason of the additional
limitations imposed by subsection 2; of
Sec. 4. 36 MRSA §691, sub-§l, ^A, as amended by PL 2019,c. 659, Pt. B,§1, is
further amended by amending subparagraph (8) to read:
(8) Personal property that would otherwise be entitled to exemption under this
subchapter used primarily to support a telecommunications antenna used by a
telecommunications business subject to the tax imposed by section 45?7; or
COMMITTEE AMENDMENT
ROS COMMITTEE AMENDMENT " /} " to S.P. 855, L.D. 2027
Sec. 5. 36 MRSA §691, sub-§l, ^[A, as amended by PL 2019, c. 659, Pt. B,§1, is
further amended by enacting subparagraph (9) to read:
(9) 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. 6. 36 MRSA §6652, sub-§l-E is enacted to read:
1-E. Facilities for storaee of spent nuclear fuel, radioactive waste. Reimbursement
under this chapter may not be made for 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 ereater-than-Class C waste.'
Amend the bill by relettermg or renumbering any nonconsecutive Part letter or section
number to read consecutively.
SUMMARY
This amendment removes the provisions in the bill regarding property tax exemptions
and instead provides, for purposes of property tax exemptions for air pollution control
facilities, that emissions from and particles of spent nuclear fuel and radioactive waste
classified by the United States Nuclear Regulatory Commission as greater-than-Class C
waste are not air pollution and a facility that stores spent nuclear fuel or radioactive waste
classified by the United States Nuclear Regulatory Commission as greater-than-Class C
waste is not exempt from property tax as an air pollution control facility. The amendment
also provides that facilities that store spent nuclear fuel or such radioactive waste are not
eligible for the business equipment tax exemption, or BETE, program or the Business
Equipment Tax Reimbursement, or BETR, program.
FISCAL NOTE REQUIRED
(See attached)
Page2-131LR2653(02)
COMMITTEE AMENDMENT
Approved: 03/05/24 ftWS<^-
LD 2027 LR 2653(02)
An Act to Clarify the Property Tax Exemption for Air Pollution Control Facilities
Fiscal Note for Bill as Amended by Committee Amendment "^'f 5 (
Committee: Taxation
Fiscal Note Required: Yes
Fiscal Note
No state fiscal impact
Fiscal Detail and Notes
This bill clarifies that a facility that stores spent nuclear fuel or certain radioactive waste does not qualify as an air
pollution control facility for the purposes of property tax exemption. The bill also clarifies that such a facility is not
eligible for property tax exemption under the Business Equipment Tax Exemption program and is not eligible for
property tax reimbursement under the Business Equipment Tax Reimbursement program. This bill may increase
municipal tax revenue to the extent a facility that stores spent nuclear fuel or radioactive waste currently benefits
from such tax exemption or reimbursement,
LR2653(02) - Fiscal Note - Page 1 of 1