APPROVED CHAPTER
JULY 1, 2025 467
BY GOVERNOR PUBLIC LAW
STATE OF MAINE
_____
IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
_____
H.P. 526 - L.D. 819
An Act to Clarify the Status of Energy Storage Systems with Regard to the
Business Equipment Tax Exemption and the Business Equipment Tax
Reimbursement Program
Be it enacted by the People of the State of Maine as follows:
Sec. 1. 36 MRSA §691, sub-§1, ¶F, as amended by PL 2019, c. 659, Pt. B, §2, is
further amended by enacting after the first blocked paragraph a new paragraph to read:
"Qualified property" also includes a battery storage system, as long as more than 50%
of the electrical output from the battery storage system serves load behind the utility
meter where the battery storage system is located or there was a fully executed
interconnection agreement between the battery storage system owner and a
transmission and distribution utility by January 1, 2025. As used in this paragraph,
"battery storage system" means commercially available technology that uses
mechanical, chemical or thermal processes for absorbing energy and storing it for a
period of time for use at a later time, including, but not limited to, lithium-ion batteries.
Sec. 2. 36 MRSA §6652, sub-§1-F is enacted to read:
1-F. Energy storage systems. Reimbursement pursuant to this chapter may be made
for battery storage systems, as long as more than 50% of the electrical output from the
battery storage system serves load behind the utility meter where the battery storage system
is located or there was a fully executed interconnection agreement between the battery
storage system owner and a transmission and distribution utility by January 1, 2025. As
used in this subsection, "battery storage system" has the same meaning as in section 691,
subsection 1, paragraph F.
Sec. 3. Application. This Act applies to property tax years beginning on or after
April 1, 2026.
Page 1 - 132LR1020(03)


Statutes affected:
Bill Text ACTPUB , Chapter 467: 36.691