Battery Energy Storage Business Equipment Tax Exemption

ME Property Tax Incentive commercial

Administered by: Maine Revenue Services

Program Details

Program ID: 22773
Effective Date: 4/1/2026
Last Updated: 7/3/2025

Eligibility

Eligible Sectors

commercial

Eligible Technologies

lithium-ion

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

Additional Resources

https://www.maine.gov/revenue/taxes/tax-relief-credits-programs/property-tax-relief-programs/business-equipment-tax-programs

Please verify current program details with the administering agency before making any financial decisions.