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