APPROVED CHAPTER
JULY 1, 2025 116
BY GOVERNOR RESOLVES
STATE OF MAINE
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IN THE YEAR OF OUR LORD
TWO THOUSAND TWENTY-FIVE
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H.P. 878 - L.D. 1355
Resolve, to Require the Governor's Energy Office to Study Taxation of
Renewable Energy Infrastructure
Sec. 1. Governor's Energy Office to examine and evaluate system of
taxation of renewable energy infrastructure and possible adoption of uniform
capacity tax for renewable energy infrastructure. Resolved: That the Governor's
Energy Office shall examine and evaluate the current system of taxation of renewable
energy infrastructure and possible adoption of a uniform capacity tax for renewable energy
infrastructure. The study must include an examination and evaluation of:
1. The current statutory framework for the application of personal and real property
taxes on renewable energy infrastructure, including, but not limited to, solar photovoltaic
systems, wind energy development and battery energy storage systems;
2. The history of municipal and county taxation of renewable energy infrastructure in
the State, as well as in other states;
3. How tax revenue from new renewable energy infrastructure projects may affect
state-municipal revenue-sharing formulas, including the effect of renewable energy
infrastructure value depreciation;
4. Whether renewable energy infrastructure presents special difficulties with
identifying just value;
5. What tax amount per megawatt of electric generation capacity of renewable energy
infrastructure projects, if any, would fairly compensate municipalities without making such
projects unviable;
6. The current use, complexity, cost and appropriateness of programs such as tax
increment financing and credit enhancement agreements for renewable energy
infrastructure and whether an alternative program may benefit municipalities, counties and
renewable energy infrastructure development in the State; and
7. Whether a uniform taxation of renewable energy infrastructure and exclusion of
such revenue from state-municipal revenue-sharing formulas may encourage renewable
energy infrastructure development, advance the State's clean energy goals and benefit
municipalities and counties in the State.
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 The Governor's Energy Office shall consult with the Office of Tax Policy,
representatives from the renewable energy industry and other experts in the State and
municipal and county officials with relevant experience and solicit public comments on the
study. No later than November 4, 2026, the Governor's Energy Office shall submit a report,
including findings, recommendations and any suggested legislation, based on the study to
the joint standing committee of the Legislature having jurisdiction over taxation matters.
The joint standing committee may report out legislation related to the report to the 133rd
Legislature in 2027.
Sec. 2. Funding. Resolved: That the Governor's Energy Office may receive funds,
grants or contributions from public or private sources to carry out the study required under
section 1. The Governor's Energy Office shall disclose its sources of funding as part of the
report required in section 1. The Governor's Energy Office is not required under this
resolve to undertake work for which it does not have or has not received sufficient funding.
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