Solar and Wind Energy Property Tax Exemption

May 25, 2023

Summary

Maine offers a property tax exemption for solar and wind energy equipment generating heat or electricity, as long as all of the energy is (1) used on-site where the property is located or (2) transmitted through the facilities of a transmission and distribution utility, and a customer or customers receive a bill credit for the energy produced.


Program Overview

Implementing Sector: State
Category: Financial Incentive
State: Maine
Incentive Type: Property Tax Incentive
Web Site: https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/property-tax-exemptions#:~:text=Property%20owners%20would%20receive%20an%20exemption%20of%20%2425%2C000.&text=Renewable%20Energy%20Investment%20Exemption%20%2DThi
Administrator: Maine Department of Revenue
Start Date:
Eligible Renewable/Other Technologies:
  • Solar Water Heat
  • Solar Space Heat
  • Solar Thermal Electric
  • Solar Photovoltaics
  • Wind (All)
  • Wind (Small)
Incentive Amount: 100% exemption
Eligible System Size: Not specified. Electricity must be used on-site or transmitted through the utility T&D system to provide bill credits for customers.

Authorities

Name: 36 M.R.S.A. §655 (U)
Name: 36 M.R.S.A. §656 (K)

This information is sourced from DSIRE; the most comprehensive source of information on incentives and policies that support renewables and energy efficiency in the United States. Established in 1995, DSIRE is operated by the N.C. Clean Energy Technology Center at N.C. State University.