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References in the Report the Impact of the State-Owned Land PILOT and Solar Taxation Policies on Municipalities

Sources referenced in this study.

Table of Contents

References

15-month solar moratorium approved by Athol voters, 180-2. (2019, July 23). Athol Daily News. https://www.atholdailynews.com/AN-A1-WEDNESDAY-Athol-solar-moratorium-27207421

760 CMR 22.00 et seq.

art. 97 of the Amendments to the Massachusetts Constitution.

Barnes, J., Laurent, C., Uppal, J., Barnes, C., and Heinemann, A. (2013, July). Property taxes and solar PV systems: Policies, practices, and issues. Report prepared by U.S. Department of Energy, North Carolina Solar Center, and Meister Consultants Group. https://solar.gwu.edu/property-taxes-and-solar-pv-systems-policies-practices-and-issues

Berkshire County Regional Planning Commission, Central Massachusetts Regional Planning Commission, Franklin County Planning District, & Pioneer Valley Planning Commission. (1987, June). The impact of state-owned land and facilities on local governments. Report prepared for the Executive Office of Communities and Development. On file with DLM.

Billman, G. (2018, February 26). Massachusetts reaches 2,000 MW of solar installations. Massachusetts Clean Energy Center. https://www.masscec.com/blog/2018/02/26/massachusetts-reaches-2000-mw-solar-installations

Blessing, K. (2019, March 19). Council rejects solar proposal, enacts moratorium. The Eagle-Tribune. https://www.eagletribune.com/news/haverhill/council-rejects-solar-proposal-enacts-moratorium/article_ecfd5a91-1f58-5f48-9612-de303210e0b2.html

BlueWave. (2020). Rochester, MA. http://bluewave-capital.co.za/projects/rochester-ma/                

Broncaccio, D. (2016, April 18). Hawley to state: Stop buying town land. Greenfield Recorder. https://www.recorder.com/News/Local/Hawley-to-state-Stop-buying-town-land-1610224 

Commonwealth of Massachusetts, Executive Office of Administration and Finance. (2020, February 14). Report on the real property owned and leased by the Commonwealth of Massachusetts. Report prepared by the Division of Capital Asset Management & Maintenance. https://www.mass.gov/files/documents/2020/02/14/report-on-the-real-property-owned-and-leased-by-comm-of-ma.pdf

Commonwealth of Massachusetts. (2018). FY 2019 final budget. https://malegislature.gov/Budget/FY2019/FinalBudget

Commonwealth of Massachusetts. (2019). Budget summary –FY2020 enacted. https://budget.digital.mass.gov/summary/fy20/enacted/

Forrestall Enterprises, Inc. v. Board of Assessors of Westborough, Mass. Appellate Tax Bd., No. ATB 2014-1025, slip op. ( Dec. 4, 2014) (on file with DLM)

Greater Boston Chamber of Commerce. (2020). How much of your local budget do property taxes fund? https://www.bostonchamber.com/public-policy/issues-impact/property-tax-dashboard/

Hawley Select Board. (2016, April 5). Re: Proposed state purchase of land in Hawley [letter to the Governor]. On file with DLM.

Holtzman, M. (2017, October 12). 16-year PILOT agreement signed for Swansea solar farm. The Herald News. https://www.heraldnews.com/news/20171012/16-year-pilot-agreement-signed-for-swansea-solar-farm

House Bill No. 2619, Mass. Gen. Ct., 191st Sess. (Jan. 15, 2019). https://malegislature.gov/Bills/191/H2619.

Knox, R. (2011, July 17). Fires down below. The Boston Globe. http://archive.boston.com/news/local/articles/2011/07/17/at_wompatuck_park_a_blast_from_the_past/?page=full

KTT, LLC v. Board of Assessors of Swansea, Mass. Appellate Tax Bd., No. ATB 2016-426, slip op. (Oct. 13, 2016) (on file with DLM)

LaPlaca, D. (2019, June 13). Charlton town meeting voters close door to new solar farms. The Telegram & Gazette. https://www.telegram.com/news/20190612/charlton-town-meeting-voters-close-door-to-new-solar-farms

Larocque, M. (2014, August 14). New solar array in Rehoboth unveiled. The Enterprise. https://www.wickedlocal.com/article/20140814/NEWS/140818356

M.G.L. c. 164, § 47C.

M.G.L. c. 40, § 59

M.G.L. c. 40, § 60

M.G.L. c. 58, §§ 13-17

M.G.L. c. 58A, § 7

M.G.L. c. 59 § 5G

M.G.L. c. 59, § 21C

M.G.L. c. 59, § 38H(b)

M.G.L. c. 59, § 5, cl. 45

M.G.L. c. 59, § 5, cls. 17, 17C, 17C½, 17D, 22, 22A, 22B, 22C, 22D, 22E, 22F, 22H, 37, 37A, 41, 41B, 41C, 41C½.

M.G.L. c. 59, § 5, cls. 3, 11.

M.G.L. c. 63, § 58

M.G.L. c. 7C, § 33

M.G.L. c. 7C, § 40

M.G.L. c.164, § 1

Mass. Sen. Bill No. 3, Mass. Gen. Ct., 191st Sess. (May 23, 2019). https://malegislature.gov/Bills/191/S3/

Mass. Sen. Bill No. 1763, Mass. Gen. Ct., 191st Sess. (Jan. 18, 2019). https://malegislature.gov/Bills/191/S1763Mass. Sen. Resolve No. 1861, Mass. Gen. Ct., 191st Sess. (Jan. 18, 2019). https://malegislature.gov/Bills/191/S1861

Mass. House. Bill No. 2559, Mass. Gen. Ct., 191st Sess. (Jan. 22, 2019). https://malegislature.gov/Bills/191/H2559

Mass. House. Bill No. 5150, Mass. Gen. Ct., 191st Sess. (Nov. 5, 2020). https://malegislature.gov/Bills/191/H5150/

Massachusetts Budget and Policy Center. (2020). Budget browser: State owned land (1233-2400). https://www.massbudget.org/browser/line_item.php?id=1233240000&inflation=cpi

Massachusetts Department of Conservation and Recreation, Office of Watershed Management. (2020). Watershed payments in lieu of taxes (PILOT). https://www.mass.gov/info-details/watershed-payments-in-lieu-of-taxes-pilot

Massachusetts Department of Public Utilities, Electric Power Division. (2020). Net metering eligibility. https://www.mass.gov/service-details/net-metering-eligibility;

Massachusetts Department of Public Utilities, Electric Power Division. (2020). Net metering guide. https://www.mass.gov/guides/net-metering-guide

Massachusetts Department of Public Utilities, Electric Power Division. (2020). Net metering laws and regulations. https://www.mass.gov/info-details/net-metering-laws-and-regulations

Massachusetts Department of Revenue, Division of Local Services. (1998, September). Informational guideline release (IGR) No. 98-403 – valuation and taxation of electric generating property. On file with DLM.

Massachusetts Department of Revenue, Division of Local Services, City & Town (2012, March). On file with DLM.

Massachusetts Department of Revenue, Division of Local Services, City & Town (2014, August 7). On file with DLM.

Massachusetts Department of Revenue, Division of Local Services, City & Town (2017, June 1). https://www.mass.gov/doc/17ctown-june1pdf/download

Massachusetts Department of Revenue, Division of Local Services. (2017, July). 2017 state owned land base year trend analysis. On file with DLM.

Massachusetts Department of Revenue, Division of Local Services. (2017, August). Informational guideline release (IGR) No. 17-26 – Valuation and taxation of electric generating facilities. https://dlsgateway.dor.state.ma.us/gateway/DLSPublic/IgrMaintenance/714

Massachusetts Department of Revenue, Division of Local Services. (2019). Final municipal cherry sheet estimates - FY2020 [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=CherrySheets.CSbyProgMunis.MuniBudgFinal

Massachusetts Department of Revenue, Division of Local Services. (2020). Average single family tax bill [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=AverageSingleTaxBill.SingleFamTaxBill_wRange&rdRequestForwarding=Form

Massachusetts Department of Revenue, Division of Local Services. (2020). DCR water supply protection land values – FY2020 [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=BLA.DCR_WaterShedLand

Massachusetts Department of Revenue, Division of Local Services. (2020). DCR water supply protection annexed land values – FY2020 [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=BLA.DCR_WatershedAnnexLand

Massachusetts Department of Revenue, Division of Local Services. (2020). Exempt values as percent of total value – FY2020 [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=LA4.Totals

Massachusetts Department of Revenue, Division of Local Services. (2020). Revenue by source [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=RevenueBySource.RBS.RevbySourceMAIN 

Massachusetts Department of Revenue, Division of Local Services. (2020). State-owned land values – FY2020 [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=BLA.StateOwnedLand

Massachusetts Department of Revenue, Division of Local Services. (2020). State-owned land values – FY2019 [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=BLA.StateOwnedLand

Massachusetts Department of Revenue, Division of Local Services. (2020). Tax levy by class. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=PropertyTaxInformation.TaxLevies.LeviesByClass

Massachusetts Department of Revenue, Division of Local Services. (2020, January). Chapter 7: Property tax exemptions module. in Course 101, Introduction assessment administration: law, procedures, and valuation (pp. 7-1 – 7-35). https://www.mass.gov/doc/chapter-7-property-tax-exemptions/download

Massachusetts Department of Revenue, Division of Local Services. (2020, January 14). State-owned land program under M.G.L. c. 58, § 13-17: Frequently asked questions. https://www.mass.gov/files/documents/2020/01/14/SOLFAQ.pdf

Massachusetts Department of Revenue, Division of Local Services. (2020). Municipal cherry sheet, receipts, & charges [Data set]. https://dlsgateway.dor.state.ma.us/reports/rdPage.aspx?rdReport=CherrySheets.CSbyProgMunis.cs_prog_munis

Massachusetts Executive Office of Energy and Environmental Affairs. (2020). How is land protected? https://www.mass.gov/service-details/how-is-land-protected

Massachusetts Executive Office of Energy and Environmental Affairs. (1998, February 19). EOEA Article 97 land disposition policy. https://www.mass.gov/files/dcsarticle97.pdf

Massachusetts Municipal Association. (2007, October 11). A revenue sharing partnership plan to build a stronger Massachusetts. https://www.mma.org/wp-content/uploads/2018/07/mma_rev_shar_part07_0.pdf

Massachusetts Municipal Association. (2020, October 16). MMA submits comments to DLS and DESE regarding Chapter 70 local contribution calculation. https://www.mma.org/advocacy/mma-submits-comments-to-dls-and-dese-regarding-chapter-70-local-contribution-calculation/

Massachusetts Office of Business Development (2020). EDIP incentives awarded in 2020. https://www.mass.gov/info-details/edip-incentives-awarded-in-2020

Massachusetts Office of the State Auditor, Division of Local Mandates. (2001, June). Payments in lieu of taxes (PILOT) for state owned land: Chapter 58 of the Massachusetts General Laws – a report to the FY 2002 budget conference committee. https://www.mass.gov/doc/payment-in-lieu-of-taxes-pilot-june-2001/download

Massachusetts Water Resources Authority. (2019, August 13). About MWRA. http://www.mwra.com/02org/html/whatis.htm

Morehouse, C. (2020, February 27). As Massachusetts solar installs plummet, stalled interconnections, land use questions are key hurdles. Utility Dive. https://www.utilitydive.com/news/as-massachusetts-solar-installs-plummet-stalled-interconnections-land-use/572925/

New York State Energy Research and Development Authority. (2016, August). Understanding New York State’s Real Property Tax Law § 487 [Fact sheet]. http://www.townofcaroline.org/uploads/6/2/7/8/62781479/real-property-tax-law-487.pdf

New York State Energy Research and Development Authority. (2020, June). New York solar guidebook for local governments. https://www.nyserda.ny.gov/All%20Programs/Programs/Clean%20Energy%20Siting/Solar%20Guidebook

NY Real Property Tax Law § 487.

NY-Sun PV Trainers Network, & Bacher, J. (n.d.) Planning and zoning for solar [PowerPoint slides]. https://www.nysba.org/WorkArea/DownloadAsset.aspx?id=61248

PelleVerde Capital, LLC v. Board of Assessors of West Bridgewater, Mass. Appellate Tax Bd., No. 2020-330, slip op. (May 29, 2020) (on file with DLM)

Porter, A. (2020, February 12). Solar moratorium giving Blandford time to codify regulations. The Westfield News. https://www.thereminder.com/localnews/hilltowns/solar-moratorium-giving-blandford-time-to-codify-r/

Quabbin Solar, LLC v. Board of Assessors of Barre, Mass. Appellate Tax Bd., No. ATB 2017-480, slip op. (Nov. 2, 2017) (on file with DLM)

Russell, J. (2019, March 11). Ware Town Meeting approves 14-month solar farm moratorium. The Republican. https://www.masslive.com/news/2019/03/ware-town-meeting-approves-14-month-solar-farm-moratorium.html

Schoenberg, S. (2019, May 14). “There’s not enough of us out here”: Falling revenue from state-owned land brews tension in rural Massachusetts towns. The Republican. https://www.masslive.com/news/2019/02/rural-massachusetts-towns-say-government-shirks-payments-for-state-owned-land.html

Solar Energy Industries Association. (2020). Photovoltaics. https://www.seia.org/initiatives/photovoltaics

Solar Energy Industries Association. (2020). Recycling & end-of-life considerations for photovoltaics. https://www.seia.org/initiatives/recycling-end-life-considerations-photovoltaics

St. 1910, c. 607

St. 1974, c. 492, § 6.

St. 1975, c. 734

St. 1978, c. 388.

St. 1984, c. 372, § 40A

St. 1987, c. 564, § 52

St. 2016, c. 218, § 108

St. 2020, c. 177.

United Salvage Corp. of America v. Board of Assessors of Framingham, Mass. Appellate Tax Bd., No. ATB 2020-320, slip op. (May 29, 2020) (on file with DLM).

Voghel, J. (2019, May 13). Granby voters approve moratorium on solar farms. Daily Hampshire Gazette. https://www.gazettenet.com/GranbyTM-hg050719-25384138

 

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