Battery Energy Storage Business Equipment Tax Exemption
Administered by: Maine Revenue Services
Quick Summary
Maine grants a 100% property tax exemption for battery storage systems placed in service on or after April 1, 2026, if more than 50% of the system's output serves your on-site load or you had an executed utility interconnection agreement by January 1, 2025. This exemption applies to your property taxes, reducing your annual tax burden on the battery equipment. To apply, work with Maine Revenue Services through their Business Equipment Tax Exemption (BETE) program using their BETE Application form.
AI-generated summary • Updated 7/12/2026
Program Details
- Program ID
- 22773
- Effective Date
- 4/1/2026
- Last Updated
- 1/3/2026
Eligibility
Program 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.
Contact & Resources
Please verify current program details with the administering agency before making any financial decisions.