APPROVED CHAPTER
APRIL 2, 2024 588
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FOUR
_____
S.P. 855 - L.D. 2027
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
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
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 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 in subparagraph (2) by enacting at the end a new last blocked paragraph to read:
For the purposes of this subparagraph, 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 not air pollution and facilities for storing spent
nuclear fuel or radioactive waste classified by the United States Nuclear
Regulatory Commission as greater-than-Class C waste are not air pollution control
facilities.
Sec. 3. 36 MRSA §691, sub-§1, ¶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; or
Sec. 4. 36 MRSA §691, sub-§1, ¶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 457.; or
Sec. 5. 36 MRSA §691, sub-§1, ¶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-§1-E is enacted to read:
1-E. Facilities for storage 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 greater-than-Class C waste.
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 Sec. 7. 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.
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Statutes affected:
Bill Text LD 2027, SP 855: 36.656
Bill Text ACTPUB , Chapter 588: 36.656, 36.691