Program Updates
Program Year 2027 Annual Survey Updates
On Wednesday, June 10, 2026, DOER and BW Research Partnership LLC (BW) released a recorded informational webinar to help potential survey participants understand and prepare for responding to the Program Year 2027 (PY27) Annual Cost Survey. The recording of the webinar can be found here: SMART 3.0 Cost Evaluation Survey Process
DOER will be accepting written questions on the webinar until Thursday, June 18, 2026. The link to submit questions can be found here: Webinar Question Submittal Form
On Monday, June 22, 2026, BW and DOER will officially release the PY27 Annual Cost Survey. On Tuesday, June 23, 2026, at 12 pm EST, BW and DOER will host a virtual Q&A session to answer submitted questions from the webinar and respond to any verbal questions raised during the session. Interested participants may register for the virtual Q&A session here: Q&A Session Registration Form
| PY27 Annual Survey Process Schedule | |
|---|---|
| Wednesday, June 10, 2026 | PY27 Annual Survey Webinar released |
| Thursday, June 18, 2026 | Deadline to submit questions on the Annual Survey Webinar |
| Monday, June 22, 2026 | PY27 Annual Survey released |
| Tuesday, June 23, 2026 at 12 pm EST | PY27 Annual Survey Webinar Q&A |
Program Regulations
On August 28th, 2025, DOER filed final regulations for the SMART 3.0 Program with the Secretary of State's Office, under 225 CMR 28.00. (See summary of program changes.) DOER also made a single redline edit to SMART 1.0 and 2.0 existing regulation, 225 CMR 20.00. The revised version of these regulations became effective upon publication in the Massachusetts Register on September 12, 2025.
The final 225 CMR 28.00 regulations are linked below.
Tariff Proceeding
On November 21, 2025, The Electric Distribution Companies (EDCs) jointly submitted a filing, docketed under 25-175, to the Department of Public Utilities (DPU) for review and approval of the proposed SMART 3.0 Tariff. The EDCs proposed that the DPU review the filing in two phases:
- Non-controversial and clarifying changes to the tariff.
- Additional revisions.
The EDCs are not seeking approval of specific costs at this time.
Tariff Proceeding Status
DOER will update this page with the current status of the tariff proceeding and any pertinent information for program participants. You can also check the status of the proceeding in the DPU File Room, under Docket No. 25-175.
- On March 13, 2026, DOER filed a letter in the docket providing an overview of the annual SMART Program Assessment process, and the EDCs filed a revised version of the SMART 3.0 Tariff.
- On May 19, 2026, DPU approved the revised SMART 3.0 Tariff and ordered the EDCs to file company-specific SMART 3.0 Tariffs. DOER expects to start issuing Final Statements of Qualification once the company-specific SMART 3.0 Tariffs are approved by DPU.
* DOER will continue accepting applications and issuing Preliminary Statements of Qualification, but DOER will not be issuing Final Statements of Qualification until the tariff is approved. Please note that SMART incentive payments will not be backdated to the project's commercial operation date. The 20-year SMART tariff term will begin after DPU approval of the tariff and the issuance of a project's Final Statement of Qualification.
Annual Capacity and Rates
Per program regulations, DOER will publish an Annual Report with details on available capacity, set asides, and incentive rates for the applicable Program Year. In a given Program Year, DOER will accept applications from January 1 through December 31 of that year.
Program Year 2026
On October 1, 2025, DOER published the Draft Program Year 2026 Annual Report. DOER accepted public comments on the draft report until October 31, 2025.The public comments that DOER received on the Draft Annual Report can be found here: Public Comments.
Below are the accompanying files from the Program Year 2026 Annual SMART Program Assessment:
On December 1st, DOER published the Final Program Year 2026 Annual Report. DOER began accepting applications for Program Year 2026 on January 1, 2026.
Program Year 2026 Annual Report
Per the report, Program Year 2026 will have 600 MWAC of available capacityfor STGUs subject to the capacity cap.
Program Year 2026 Flat Incentive Rates (≤25 kW)
Small (≤25 kW AC) Solar Tariff Generating Units (STGUs) and Low-Income STGUs, as defined in 225 CMR 28.00, receive a flat incentive rate per kilowatt-hour (kWh) of energy generated (Solar Incentive Payment = $/kWh x kWh generated). Unlike other STGU types, these incentive rates are fixed for all STGUs of this kind, based on the previous year's average net metering credit value. The flat incentive rates for Program Year 2026 are shown in the table below.
| STGU Type | Flat Incentive Rate (2026) |
|---|---|
| STGUs ≤25 kWAC | $0.03/kWh |
| Low Income STGUs | $0.06/kWh |
Program Year 2026 Base Compensation Rates (>25 kW)
| STGU Capacity | Base Compensation Rate ($/kWh) (2026) |
|---|---|
| >25 and ≤250 kWAC | 0.2807 |
| >250 and ≤500 kWAC | 0.2430 |
| >500 and ≤1000 kWAC | 0.2317 |
| >1000 and ≤5000 kWAC | 0.1790 |
Program Year 2026 Adder Rates
Location Based
| STGU Type | Adder Rate (2026) |
|---|---|
| Brownfield | $0.04 |
| Building Mounted | $0.03 |
| Canopy | $0.08 |
| Dual-use Agricultural | $0.09 |
| Floating | $0.04 |
| Landfill | $0.06 |
| Large Building Mounted (≥900kWAC) | $0.04 |
| Raised Racking | $0.04 |
Off-taker Based
| STGU Type | Adder Rate (2026) |
|---|---|
| Community Shared | $0.07 |
| Low Income Property | $0.05 |
| Public Entity | $0.04 |
Other
| STGU Type | Adder Rate (2026) |
|---|---|
| Pollinator | $0.01 |
| Solar Tracking | $0.01 |
| Energy Storage Multiplier | $0.04 |
Program Year 2026 BTM Value of Energy Workbook
DOER has created a Value of Energy and Incentive Calculator for Behind-the-Meter facilities >25 kW AC. This calculator is intended to be a tool to calculate the Value of Energy and fixed incentive compensation rate for Behind-the-Meter systems. The calculation is based on project type, size, distribution company service territory, and customer rate class. This workbook does not necessarily reflect the final tariff value a system will be qualified for, but is available as a tool to help estimate the value that a particular customer may receive under different scenarios. This workbook will be in effect through December 31, 2026.
Program Guidelines
Below are the final guidelines and supplemental materials for SMART 3.0.
- Guideline on Consumer Protection
- Guideline Regarding Land Use, Siting, and Project Segmentation
- Guideline on Base Compensation Rates, Compensation Rate Adders, and Annual Assessment
- Guideline on Energy Storage
- Guideline Regarding Community Shared Solar Tariff Generation Units
- Guideline Regarding Low Income Generation Units
- Statement of Qualification Reservation Period Guideline
- Guideline Regarding the Definition of Floating Solar Tariff Generation Units
- Guideline Regarding the Definition of Brownfield
- Guideline Regarding the Definition of Dual-use Agricultural Solar Tariff Generation Units
- Customer Disclosure Forms:
- Energy Storage Adder Calculator:
- Miscellaneous:
*Projects in SMART 2.0 will still be subject to the Program Guidelines established for SMART 2.0, which can be found on the respective program page: SMART 1.0 & 2.0 Program Details.
How to Apply
Applicants can review the Application and Claim Checklist and Mitigation Fee Instructions for a detailed overview of the required documentation for small, large, and mitigation fee applications.
Requests for Extensions and Exceptions
Information on how to submit a request for an exception or an extension under the SMART Program can be found on the Requests for Extensions and Exceptions page.
Program Compliance and Audits
Each year, the Department undertakes compliance checks to ensure that program participants are remaining in compliance with the SMART regulations and guidelines. More detailed information can be found on the SMART Compliance Reports and Audits page.