Battery Energy Storage Business Equipment Tax Exemption in Maine - EnergyBot

Battery Energy Storage Business Equipment Tax Exemption

July 03, 2025

Summary

Maine grants a business equipment property tax exemption to battery storage systems, as long as more than 50% of the output from the system serves an on-site, behind the meter load, or there was an executed interconnection agreement between the system owner and a utility by January 1, 2025. 

The tax exemption addition applies to property tax years beginning on or after April 1, 2026.

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/business-equipment-tax-programs
Administrator: Maine Revenue Services
Start Date:
Eligible Renewable/Other Technologies:
  • Lithium-ion
Incentive Amount: 100% property tax exemption
Equipment Requirements: As long as more than 50% of the system’s output serves an on-site, behind-the-meter load, or the system owner had an executed interconnection agreement with a utility by January 1, 2025.

Incentives

This program has 1 incentives
Technologies: Lithium-ion
Sectors: Commercial
Parameters: The incentive is 100.00 %

Authorities

Name: L.D. 819 (2025)

Contact

Name: Maine Revenue Services
Organization: Property Tax Division
Address: P.O. Box 9106
Augusta ME 04332
Email: betr.mrs@maine.gov

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.