Maine § 36 §6652 Reimbursement allowed; limitation

Maine Statutes

§ 36 §6652 — Reimbursement allowed; limitation

Maine·Title 36 TAXATION·Part 9 TAXPAYER BENEFIT PROGRAMS·Ch. 915 REIMBURSEMENT FOR TAXES PAID ON CERTAIN BUSINESS PROPERTY

1.Generally. A person against whom taxes have been assessed pursuant to Part 2, except for chapters 111 and 112, with respect to eligible property and who has paid those taxes is entitled to reimbursement of a portion of those taxes from the State as provided in this chapter. The reimbursement under this chapter is the percentage of the taxes assessed and paid with respect to eligible property specified in subsection 4. For purposes of this chapter, a tax applied as a credit against a tax assessed pursuant to chapter 111 or 112 is a tax assessed pursuant to chapter 111 or 112. A successor in interest of a person against whom taxes have been assessed with respect to eligible property is entitled to reimbursement pursuant to this section, whether the tax was paid by the person assessed or b

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1.
Generally.
A person against whom taxes have been assessed pursuant to Part 2, except for chapters 111 and 112, with respect to eligible property and who has paid those taxes is entitled to reimbursement of a portion of those taxes from the State as provided in this chapter. The reimbursement under this chapter is the percentage of the taxes assessed and paid with respect to eligible property specified in subsection 4. For purposes of this chapter, a tax applied as a credit against a tax assessed pursuant to chapter 111 or 112 is a tax assessed pursuant to chapter 111 or 112. A successor in interest of a person against whom taxes have been assessed with respect to eligible property is entitled to reimbursement pursuant to this section, whether the tax was paid by the person assessed or by the successor, as long as a transfer of the property in question to the successor has occurred and the successor is the owner of the property as of August 1st of the year in which a claim for reimbursement may be filed pursuant to section 6654. For purposes of this subsection, "successor in interest" includes the initial successor and any subsequent successor. When an eligible successor in interest exists, the successor is the only person to whom reimbursement under this chapter may be made with respect to the transferred property. For an item of eligible property that is first subject to assessment under Part 2 on or after April 1, 2008, and for any item of eligible property for which reimbursement is paid under subsection 4, paragraph B, the reimbursement otherwise payable under this section may not exceed the actual property taxes paid less any tax increment financing refund received with respect to that property.
1-A.
Certain persons excluded.
Notwithstanding any other provision of law, the following persons are not eligible for reimbursement pursuant to this chapter:
1-B.
Certain property excluded.
Notwithstanding any other provision of law, reimbursement pursuant to this chapter may not be made with respect to the following property:
1-C.
Certain energy facilities.
Reimbursement for certain energy facilities under this chapter is limited as follows.
1-D.
Retail sales facilities.
Reimbursement pursuant to this chapter may not be made with respect to property that is located in a retail sales facility exceeding 100,000 square feet of interior customer selling space and used primarily in a retail sales activity, unless the facility is owned by a business whose Maine-based operation derives less than 50% of its total annual revenue on a calendar-year basis from sales that are subject to Maine sales tax. This subsection applies to property tax years beginning after April 1, 2006. Property affected by this subsection that was eligible for reimbursement pursuant to this chapter for property taxes paid for the 2006 property tax year is grandfathered into the program and continues to be eligible for reimbursement to the extent permitted by this chapter as it existed on April 1, 2006, unless that property subsequently becomes ineligible.
1-E.
Facilities for storage of spent nuclear fuel, radioactive waste.
Reimbursement under this chapter may not be made for a facility that stores spent nuclear fuel, as defined in Title 22, section 673, subsection 18, or radioactive waste classified by the United States Nuclear Regulatory Commission as greater‑than‑Class C waste.
1-F.
Energy storage systems.
Reimbursement pursuant to this chapter may be made for battery storage systems, as long as more than 50% of the electrical output from the battery storage system serves load behind the utility meter where the battery storage system is located or there was a fully executed interconnection agreement between the battery storage system owner and a transmission and distribution utility by January 1, 2025. As used in this subsection, "battery storage system" has the same meaning as in section 691, subsection 1, paragraph F.
2.
Limitation.
Reimbursement may not be made by the State Tax Assessor pursuant to this chapter with respect to the payment of taxes assessed against property that is entitled to exemption pursuant to section 656, subsection 1, paragraph E or any other provision of law except that reimbursement must be made with respect to the payment of taxes assessed against property that has not been certified for exemption pursuant to section 656, subsection 1, paragraph E but that is entitled to exemption pursuant to that provision if that property has been placed in service after the December 1st immediately preceding April 1st of the tax year for which reimbursement is sought but prior to April 1st of the property tax year for which reimbursement is sought. The claimant may seek reconsideration, pursuant to section 151, of the assessor's denial of reimbursement under this subsection. If the assessor denies a reimbursement claim on the ground that the property in question is entitled to exemption under section 656, subsection 1, paragraph E and the claimant seeks reconsideration of the denial, the assessor shall, at the claimant's request, allow the claimant up to one year to obtain a statement from the Commissioner of Environmental Protection that the property at issue is not exempt. If the claimant timely produces such a statement or otherwise demonstrates that the property is not exempt, the assessor shall allow the reimbursement.
3.
Withholding for failure to report.
4.
Reimbursement percentage.
The reimbursement under this chapter is an amount equal to the percentage specified in paragraphs A and B of taxes assessed and paid with respect to each item of eligible property, except that for claims filed for application periods that begin on August 1, 2006, August 1, 2009, August 1, 2010 or August 1, 2013 the reimbursement is 90% of that amount and for claims filed for the application period that begins on August 1, 2014, the reimbursement is 80% of that amount.

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Legislative History

PL 1995, c. 368, §FFF2 (NEW). PL 1995, c. 639, §34 (AMD). PL 1995, c. 639, §35 (AFF). PL 1997, c. 24, §C14 (AMD). PL 1997, c. 729, §§B1,2 (AMD). PL 1999, c. 398, §A103 (AMD). PL 1999, c. 398, §§A104,105 (AFF). PL 1999, c. 768, §6 (AMD). PL 2001, c. 396, §§45-47 (AMD). PL 2003, c. 391, §12 (AMD). PL 2003, c. 625, §§1,2 (AMD). PL 2003, c. 625, §3 (AFF). PL 2003, c. 687, §§A10,11 (AMD). PL 2003, c. 687, §B11 (AFF). PL 2005, c. 12, §BBB2 (AMD). PL 2005, c. 12, §BBB6 (AFF). PL 2005, c. 218, §61 (AMD). PL 2005, c. 218, §63 (AFF). PL 2005, c. 457, §BBB1 (AMD). PL 2005, c. 618, §19 (AMD). PL 2005, c. 623, §§3-5 (AMD). PL 2007, c. 438, §114 (AMD). PL 2009, c. 213, Pt. U, §1 (AMD). PL 2009, c. 337, §10 (AMD). PL 2009, c. 487, Pt. B, §15 (AMD). PL 2009, c. 496, §§27, 28 (AMD). PL 2009, c. 571, Pt. II, §§2-4 (AMD). PL 2009, c. 571, Pt. II, §5 (AFF). PL 2011, c. 240, §43 (AMD). PL 2013, c. 368, Pt. K, §1 (AMD). PL 2017, c. 211, Pt. A, §14 (AMD). PL 2019, c. 379, Pt. A, §8 (AMD). PL 2023, c. 588, §6 (AMD). PL 2023, c. 588, §7 (AFF). PL 2025, c. 113, Pt. C, §13 (AMD). PL 2025, c. 467, §2 (AMD). PL 2025, c. 467, §3 (AFF).