N. Joel Moser N. Joel Moser

N. Joel Moser


Meet Joel, master of property tax and energy utility regulation, skilled litigator, Eagle Scout, and professed math nerd.

N. Joel Moser

207 228-7155 direct
207 774-1200 main
207 774-1127 facsimile

100 Middle Street
PO Box 9729
Portland, ME 04104-5029

Property Tax & Valuation

  • United States Harry S. Truman Scholar
  • Shur-Frinsko Award for Municipal Law and Local Governance
  • Fels Scholar, University of Pennsylvania

Here’s why you’ll enjoy working with him.

With a strong professional and educational background in governmental administration and compliance, Joel is a practical, results-driven advocate who is uniquely qualified to represent clients in property tax and regulatory matters. He understands the importance of long-term relationships with regulators and municipalities, and leverages his training and experience to distill large amounts of complex data into clear, thoughtful, and effective counsel.

In his energy practice, Joel represents generation facility developers and owners, renewable energy companies, utilities, and competitive energy suppliers in all regulatory compliance matters across New England. In his property tax practice, he assists clients with assessment appeals, tax collection, and analysis and financial modeling of local property tax obligations.

As chair of the firm’s Property Tax & Valuation Team and an associate member of the International Association of Assessing Officers (IAAO), Joel also regularly presents about the emergent and perennial issues facing taxpayers, assessors, communities, and public and private entities. Joel has advised clients on over a billion dollars in property tax assessed values and teaches across the country on successfully managing large abatement appeals, and has also litigated some of northern New England’s largest property tax abatement cases, including those involving renewable energy projects and power plants, so-called “dark stores,” and large commercial properties.

But that’s not all. Joel is also very experienced in:

  • Representing energy clients before the Maine Public Utilities Commission, New Hampshire Public Utilities Commission, Massachusetts Department of Public Utilities, and ISO New England
  • Negotiating interconnection and transmission agreements, and wholesale and retail contracts for the purchase and sale of energy, capacity, renewable energy certificates, and ancillary services
  • Representing clients in rate and rate design proceedings, tariff revisions, rulemaking, and regulatory enforcement actions
  • Advising retail electricity suppliers on licensing and regulatory standards, including compliance with state renewable portfolio standards
  • Assisting public and private clients in property tax assessment and discrimination challenges before local assessing officers, appeal boards, and courts of law
  • Municipal litigation, including assessment appeals, 80B appeals, land use and police power enforcement actions, declaratory judgments, and constitutional challenges

In his former life, Joel was:

  • Law clerk to the Honorable Leigh I. Saufley, Chief Justice of the Maine Supreme Judicial Court
  • Serving as a legal extern to the Honorable Kermit V. Lipez, Circuit Judge of the United States Court of Appeals for the First Circuit
  • Designing and implementing health-access programs as a special projects manager for the Franklin Community Health Network in Farmington, Maine

When Joel isn’t working, he is…

Serving as a Board Member for Pine Tree Legal Assistance, and enjoying Lewiston’s downtown and walking trails with his wife and sons. When indoors, he is probably revisiting a favorite Star Trek episode—but not from just any series; he stays true to the Next Generation.


JD, University of Maine School of Law, 2010, summa cum laude
Editor, Maine Law Review
Master of Governmental Administration, University of Pennsylvania, Fels Institute of Government, 2008
BA, Bowdoin College, 2004, magna cum laude

Admitted to practice
States of Maine, New Hampshire
Commonwealth of Massachusetts
US District Court, District of Maine


Maine Association of Assessing Officers
Solar Energy Industries Association
International Association of Assessing Officers
Maine State Bar Association
Energy Bar Association