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Mattapoisett’s New Solar PILOT Law


On January 13, 2021, Chapter 357 of the Acts of 2020 was signed by Governor Charlie Baker. Chapter 357, a Home Rule Petition filed by the Town of Mattapoisett, clarifies the ambiguities, and addresses the inequities, surrounding the taxation of solar facilities that had previously existed due to decisions of the Massachusetts Appellate Tax Board.  Chapter 357 is based on the Mattapoisett’s current practice and policy regarding the taxation of solar facilities. Pursuant to Chapter 357, a solar facility that provides no more than 125% of the energy needed for lighting and heating the property on which it is located will continue to be exempt from personal property taxes. However, solar facilities that are not primarily producing energy for the parcel on which they are located, but rather are developed to sell power to other electric consumers through the grid will be subject to personal property taxes. A solar facility that is subject to personal property taxation may execute a Payment In Lieu of Taxes (PILOT) with the Town rather than be subject to annual taxation. A PILOT must be approved by the Board of Assessors, Board of Selectmen and Town Meeting.

Matt was the primary draftsman of Chapter 357. He would like to congratulate the Town on the passage of this important legislation. In light of the inability to enact statewide legislation to address these issues, the passage of Chapter 357 is a testament to the leadership of the Board of Selectmen and Board of Assessors of the Town, and the abilities of the Town’s legislative delegation. Matt would also like to thank Mattapoisett Principal Assessor Kathy Costello, Town Administrator Michael Lorenco, and former Town Administrator Michael Gagne for their collaboration in the advocacy of Chapter 357.

For a summary and the text of Chapter 357, please follow the following link: Chapter 357 of the Acts of 2020 – Annotated.