In Massachusetts, developers have faced a number of issues surrounding tax valuations of solar projects. In order to help provide a bit of clarity on this issue, SEIA has sought to collect the payment-in-lieu-of-taxes (PILOT) agreements of successfully completed projects. It is our hope that these documents will be a starting point for the Department of Energy Resources to compile a complete database that will provide local assessors the information and guidance needed to properly valuate solar arrays in their towns. In developing this list, we have limited ourselves to projects that have an executed agreement (PILOT or PPA) and a pulled building permit. The average agreement is approximately $6,500 per MW DC per year, normalized to a 20 year agreement.