N. Joel Moser

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.

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