What Maine does not have
There is no Maine state income tax credit for residential solar. Guides describing a stack of federal plus state credits are describing other states.
There is no state solar rebate either. Efficiency Maine is the organisation homeowners most often associate with energy incentives here, and its rebates target heat pumps and other efficiency measures rather than solar panels.
The 30 percent federal Residential Clean Energy Credit under Section 25D expired for property placed in service after December 31, 2025, so a cash or loan purchase now receives no federal tax credit either.
Section 48E, the commercial credit, survives at 30 percent for third-party owners under leases and power purchase agreements, and is the only remaining route by which a 30 percent federal credit touches an Auburn rooftop.
What it does have, and why it matters more
One-to-one Net Energy Billing at the retail rate. Most states have moved away from this; Maine has kept it for residential rooftop, and LD 1777 changed community solar without touching it.
Applied to a residential average around 30.4 cents per kWh against a national figure near 18.4, that credit is worth substantially more per kilowatt hour than the same arrangement would be almost anywhere else.
A full property tax exemption under 36 M.R.S. Section 655 covering panels, racking, inverters, wiring and batteries storing solar electricity, subject to an application to your assessor by April 1.
And an Efficiency Maine Small Battery Incentive Program that pays battery owners for participating in demand response events on the New England grid, typically 40 to 60 times between June 1 and September 30.
Where the diligence should go now
With the incentive column short, the return comes from production times rate. Both are assumptions in a model rather than published facts, so that is where to spend your attention.
Ask for the production estimate in kilowatt hours per year, with the data source named, location-specific irradiance for your address, a stated snow allowance and a shading analysis that accounts for tree growth.
Ask which retail rate the model used, whether it matches a recent bill, whether it is all-in or supply only, and whether fixed monthly charges are included.
Ask what escalation the projection assumed and to see it at zero. In a state where avoided cost is nearly the whole case, the escalator can quietly carry more of the headline than it should.
Costing it out under the current tariff
Strike the federal residential credit from any quote showing it, and do not expect a state credit or rebate to appear in its place, because neither exists in Maine.
Rebuild from one-to-one Net Energy Billing at your actual retail rate, subject to the rolling 12-month credit elimination under Chapter 313.
Add the property tax exemption under 36 M.R.S. Section 655, remembering the April 1 application to your municipal assessor, and the Efficiency Maine Small Battery Incentive if storage is in the design.
Then add the electricity you stop buying, from a production estimate you have interrogated. Ask for that version in writing with each line named.