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132nd MAINE LEGISLATURE
FIRST SPECIAL SESSION-2025
Legislative Document No. 1852
H.P. 1236 House of Representatives, April 30, 2025
An Act to Promote Equitable Property Taxation by Reducing
Valuation Based on Nearby Clean Energy Projects
Reference to the Committee on Taxation suggested and ordered printed.
ROBERT B. HUNT
Clerk
Presented by Representative HYMES of Waldo.
Cosponsored by Representatives: COLLINS of Sidney, DRINKWATER of Milford, FOSTER
of Dexter, HAGGAN of Hampden, PAUL of Winterport, Senator: BRADSTREET of
Kennebec.
Page 1 - 132LR1409(01)
1Be it enacted by the People of the State of Maine as follows:
2Sec. 1. 36 MRSA §701-A, 3rd ¶, as amended by PL 2023, c. 441, Pt. B, §4 and
3 affected by §7, is further amended to read:
4 For the purpose of establishing the valuation of improved real property, the property
5 must be valued based on its highest and best use as of April 1st of each year, taking all of
6 the following 3 approaches to value into consideration: cost, income and sales comparison.
7 In establishing the valuation of improved real property, assessors shall consider age,
8 condition, use, type of construction, location, design, physical features and economic
9 characteristics. When considering location, if the improved real property abuts a solar
10 energy development or grid-scale wind energy development, the assessors shall reduce the
11 valuation of the real property as a result of its proximity to the solar energy development
12 or grid-scale wind energy development and determine the just value of the real property
13 appropriately. As used in this paragraph, "solar energy development" means a development
14 that uses ground-mounted solar arrays and installations to convert solar energy to electrical
15 energy for sale or use by a person other than the generator and "grid-scale wind energy
16 development" means a development that uses a windmill or wind turbine to convert wind
17 energy to electrical energy for sale or use by a person other than the generator and includes
18 generating facilities and associated facilities, as those terms are defined in Title 35-A,
19 section 3451, subsection 5 and subsection 1, respectively.
20Sec. 2. Application. This Act applies to property tax years beginning on or after
21 April 1, 2026.
22SUMMARY
23 This bill requires a tax assessor, when establishing the valuation of improved real
24 property that abuts a solar energy development or grid-scale wind energy development, to
25 reduce the value of the property due to its proximity to the solar energy development or
26 grid-scale wind energy development.
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