Bill > H3054

This bill allows municipalities to establish a local excise tax on utility or railroad rights of way that have been unused for over 10 years. Specifically, if a city or town chooses to adopt this provision, they can impose a tax of $0.10 per linear foot per year on rights of way owned by railroads or utilities that are no longer being used for their original purpose of delivering utilities. The tax would be paid annually by the railroad or utility company to the commissioner of revenue by March 15th, based on the total linear feet of unused rights of way owned as of the previous December 31st. The funds collected would then be distributed quarterly to the municipalities that have adopted this tax provision, proportional to the amount collected in each location. The commissioner of revenue would be responsible for creating the necessary forms, rules, and regulations to implement and enforce this tax. This bill provides a mechanism for municipalities to generate revenue from long-unused utility corridors while incentivizing the efficient use of infrastructure rights of way.

Budget and Finance

https://malegislature.gov/Bills/194/H3054