Under the bill, beginning in 2005, for production plants that begin operation
after December, 31, 2003, each municipality and county in which a production plant
is located will receive additional payments based on the megawatt capacity of a
production plant located in the municipality or county, if the production plant meets
any of the following criteria: 1) it is not a nuclear-powered production plant and it
is built on the site of, or adjacent to, an existing or decommissioned production plant,
on the site of, or adjacent to, brownfields, or on a site purchased by a public utility
before January 1, 1980, and identified in an advance plan as a proposed production
plant site; 2) it is a baseload electric generating facility, as determined by the Public
Service Commission; or 3) it is a production plant that derives energy from a
renewable resource. The amount of the payment under this first criterion equals the
production plant's megawatt capacity multiplied by $600, and the amount of the
payment under the second and third criteria is equal to the production plant's
megawatt capacity multiplied by $1,000.
Under current law, if public utility property is decommissioned and thereby
subject to local property taxes, the municipalities and counties in which the property
is located no longer receive shared revenue payments based on the value of that
property. Under the bill, shared revenue payments related to decommissioned utility
property are phased out over five years.
For further information see the state and local fiscal estimate, which will be
printed as an appendix to this bill.
The people of the state of Wisconsin, represented in senate and assembly, do
enact as follows:
SB180, s. 1 1Section 1. 20.835 (1) (d) of the statutes is amended to read:
SB180,3,4
120.835 (1) (d) Shared revenue account. A sum sufficient to meet the
2requirements of the shared revenue account established under s. 79.01 (2) to provide
3for the distributions from the shared revenue account to counties, towns, villages and
4cities under ss. 79.03, 79.04 (1) to (4), and 79.06.
SB180, s. 2 5Section 2. 20.835 (1) (dm) of the statutes is created to read:
SB180,3,76 20.835 (1) (dm) Public utility distribution account. Beginning in 2005, a sum
7sufficient to make the payments under s. 79.04 (5), (6), and (7).
SB180, s. 3 8Section 3. 79.005 (4) of the statutes is created to read:
SB180,3,99 79.005 (4) "Repowering" means any of the following:
SB180,3,1210 (a) Replacing the boiler on an existing fossil fuel steam unit with a combustion
11turbine and heat recovery steam generator and reusing the steam turbine and heat
12rejection system.
SB180,3,1413 (b) Adding a heat recovery steam generator to a simple cycle combustion
14turbine.
SB180,3,1615 (c) Demolishing or abandoning an existing power generation unit and adding
16a new combustion turbine, heat recovery steam generator, and steam turbine.
SB180, s. 4 17Section 4. 79.01 (1) (c) 3. of the statutes is repealed.
SB180, s. 5 18Section 5. 79.01 (2m) of the statutes is created to read:
SB180,3,2219 79.01 (2m) There is established an account in the general fund entitled the
20"Public Utility Distribution Account," referred to in this chapter as the "public utility
21account." There shall be appropriated to the public utility account the sums specified
22in s. 79.04 (5), (6), and (7).
SB180, s. 6 23Section 6. 79.04 (1) (intro.) of the statutes is amended to read:
SB180,4,824 79.04 (1) (intro.) Annually, for production plants that begin operation before
25January 1, 2004, other than plants that undergo repowering after December 31,

12003,
the department of administration, upon certification by the department of
2revenue, shall distribute to a municipality having within its boundaries a production
3plant or a general structure, including production plants and general structures
4under construction, used by a light, heat, or power company assessed under s. 76.28
5(2) or 76.29 (2), except property described in s. 66.0813 unless the production plant
6is owned or operated by a local governmental unit located outside of the municipality,
7or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively, or by
8a municipal electric company under s. 66.0825 the amount determined as follows:
SB180, s. 7 9Section 7. 79.04 (1) (a) of the statutes is amended to read:
SB180,5,610 79.04 (1) (a) An amount from the shared revenue account determined by
11multiplying by 3 mills in the case of a town, and 6 mills in the case of a city or village,
12the first $125,000,000 of the amount shown in the account, plus leased property, of
13each public utility except qualified wholesale electric companies, as defined in s.
1476.28 (1) (gm), on December 31 of the preceding year for either "production plant,
15exclusive of land" and "general structures", or "work in progress" for production
16plants and general structures under construction, in the case of light, heat and power
17companies, electric cooperatives or municipal electric companies, for all property
18within a municipality in accordance with the system of accounts established by the
19public service commission or rural electrification administration, less depreciation
20thereon as determined by the department of revenue and less the value of treatment
21plant and pollution abatement equipment, as defined under s. 70.11 (21) (a), as
22determined by the department of revenue plus an amount from the shared revenue
23account determined by multiplying by 3 mills in the case of a town, and 6 mills in the
24case of a city or village, of the first $125,000,000 of the total original cost of production
25plant, general structures and work-in-progress less depreciation, land and

1approved waste treatment facilities of each qualified wholesale electric company, as
2defined in s. 76.28 (1) (gm), as reported to the department of revenue of all property
3within the municipality. The total of amounts, as depreciated, from the accounts of
4all public utilities for the same production plant is also limited to not more than
5$125,000,000. The amount distributable to a municipality under this subsection and
6sub. (6)
in any year shall not exceed $300 times the population of the municipality.
SB180, s. 8 7Section 8. 79.04 (1) (c) 1. of the statutes is amended to read:
SB180,5,148 79.04 (1) (c) 1. The payment for any municipality in which a production plant
9is located, which the public service commission certifies to the department of revenue
10will produce a nominal rated capacity of 200 megawatts or more, shall be no less than
11$75,000 annually, except that the amount distributable to a municipality in any year
12shall not exceed the per capita limit specified in par. (a). Payments under this
13paragraph may be extended to decommissioned production plants as provided in
14subd. 3.
SB180, s. 9 15Section 9. 79.04 (2) (a) of the statutes is amended to read:
SB180,6,2316 79.04 (2) (a) Annually, for production plants that begin operation before
17January 1, 2004, other than plants that undergo repowering after December 31,
182003,
the department of administration, upon certification by the department of
19revenue, shall distribute from the shared revenue account to any county having
20within its boundaries a production plant or a general structure, including production
21plants and general structures under construction, used by a light, heat or power
22company assessed under s. 76.28 (2) or 76.29 (2), except property described in s.
2366.0813 unless the production plant is owned or operated by a local governmental
24unit that is located outside of the municipality in which the production plant is
25located, or by an electric cooperative assessed under ss. 76.07 and 76.48, respectively,

1or by a municipal electric company under s. 66.0825 an amount determined by
2multiplying by 6 mills in the case of property in a town and by 3 mills in the case of
3property in a city or village the first $125,000,000 of the amount shown in the
4account, plus leased property, of each public utility except qualified wholesale
5electric companies, as defined in s. 76.28 (1) (gm), on December 31 of the preceding
6year for either "production plant, exclusive of land" and "general structures", or
7"work in progress" for production plants and general structures under construction,
8in the case of light, heat and power companies, electric cooperatives or municipal
9electric companies, for all property within the municipality in accordance with the
10system of accounts established by the public service commission or rural
11electrification administration, less depreciation thereon as determined by the
12department of revenue and less the value of treatment plant and pollution
13abatement equipment, as defined under s. 70.11 (21) (a), as determined by the
14department of revenue plus an amount from the shared revenue account determined
15by multiplying by 6 mills in the case of property in a town, and 3 mills in the case of
16property in a city or village, of the total original cost of production plant, general
17structures and work-in-progress less depreciation, land and approved waste
18treatment facilities of each qualified wholesale electric company, as defined in s.
1976.28 (1) (gm), as reported to the department of revenue of all property within the
20municipality. The total of amounts, as depreciated, from the accounts of all public
21utilities for the same production plant is also limited to not more than $125,000,000.
22The amount distributable to a county under this subsection and sub. (6) in any year
23shall not exceed $100 times the population of the county.
SB180, s. 10 24Section 10. 79.04 (3m) of the statutes is created to read:
SB180,7,5
179.04 (3m) For purposes of determining the amount of the payments under
2subs. (1) and (2), the payments for a municipality and county in which an ash disposal
3facility is operating prior to the effective date of this subsection .... [revisor inserts
4date], shall be calculated to include an amount that is equal to the net book value of
5the ash disposal facility multiplied by 2.
SB180, s. 11 6Section 11. 79.04 (4) of the statutes is amended to read:
SB180,7,137 79.04 (4) (a) Annually, in addition to the amount amounts distributed under
8sub. (1) subs. (1), (5), (6), and (7), the department of administration shall distribute
9$50,000 to a municipality if spent nuclear fuel is stored within the municipality on
10December 31 of the preceding year. If a spent nuclear fuel storage facility is located
11within one mile of a municipality, that municipality shall receive $10,000 annually
12and the municipality where that storage facility is located shall receive $40,000
13annually.
SB180,7,2114 (b) Annually, in addition to the amount amounts distributed under sub. (2)
15subs. (2), (5), (6), and (7), the department of administration shall distribute $50,000
16to a county if spent nuclear fuel is stored within the county on December 31 of the
17preceding year. If a spent nuclear fuel storage facility is located at a production plant
18located in more than one county, the payment shall be apportioned according to the
19formula under sub. (1) (c) 2., except that the formula, as it applies to municipalities
20in that subdivision, applies to counties in this paragraph. The payment under this
21paragraph may not be less than $10,000 annually.
SB180, s. 12 22Section 12. 79.04 (5) of the statutes is created to read:
SB180,8,623 79.04 (5) (a) Beginning with the distributions in 2005, if property that was
24exempt from the property tax under s. 70.112 (4) and that was used to generate power
25by a light, heat, or power company, except property under s. 66.0813, or by an electric

1cooperative, is decommissioned, the municipality shall be paid, from the public
2utility account, an amount calculated by subtracting an amount equal to the
3property taxes paid for that property during the current year to the municipality for
4its general operations from the following percentages of the payment that the
5municipality received under this section during the last year that the property was
6exempt from the property tax:
SB180,8,77 1. In the first year that the property is taxable, 100%.
SB180,8,88 2. In the 2nd year that the property is taxable, 80%.
SB180,8,99 3. In the 3rd year that the property is taxable, 60%.
SB180,8,1010 4. In the 4th year that the property is taxable, 40%.
SB180,8,1111 5. In the 5th year that the property is taxable, 20%.
SB180,8,1912 (b) Beginning with the distributions in 2005, if property that was exempt from
13the property tax under s. 70.112 (4) and that was used to generate power by a light,
14heat, or power company, except property under s. 66.0813, or by an electric
15cooperative, is decommissioned, the county shall be paid, from the public utility
16account, an amount calculated by subtracting an amount equal to the property taxes
17paid for that property during the current year to the county for its general operations
18from the following percentages of the payment the county received under this section
19during the last year that the property was exempt from the property tax:
SB180,8,2020 1. In the first year that the property is taxable, 100%.
SB180,8,2121 2. In the 2nd year that the property is taxable, 80%.
SB180,8,2222 3. In the 3rd year that the property is taxable, 60%.
SB180,8,2323 4. In the 4th year that the property is taxable, 40%.
SB180,8,2424 5. In the 5th year that the property is taxable, 20%.
SB180, s. 13 25Section 13. 79.04 (6) of the statutes is created to read:
SB180,9,12
179.04 (6) (a) Annually, beginning in 2005, for production plants that begin
2operation after December 31, 2003, or undergo repowering after December 31, 2003,
3the department of administration, upon certification by the department of revenue,
4shall distribute payments from the public utility account, as determined under par.
5(b), to each municipality and county in which a production plant is located, if the
6production plant has a name-plate capacity of at least one megawatt and is used by
7a light, heat, or power company assessed under s. 76.28 (2) or 76.29 (2), except
8property described in s. 66.0813, unless the production plant is owned or operated
9by a local governmental unit located outside of the municipality; by a qualified
10wholesale electric company, as defined in s. 76.28 (1) (gm); by a wholesale merchant
11plant, as defined in s. 196.491 (1) (w); by an electric cooperative assessed under ss.
1276.07 and 76.48, respectively; or by a municipal electric company under s. 66.0825.
SB180,9,1613 (b) Subject to pars. (c) and (d), each municipality entitled to a payment under
14par. (a) and each county in which such a municipality is located shall receive a
15payment equal to a portion of an amount that is equal to the number of megawatts
16that represents the production plant's name-plate capacity, multiplied by $2,000.
SB180,9,2517 (c) 1. If the production plant is located in a city or village, the city or village
18receives a payment equal to two-thirds of the amount determined under par. (b) and
19the county in which the city or village is located receives a payment equal to
20one-third of the amount determined under par. (b). If the production plant is located
21in a town, the town receives a payment equal to one-third of the amount determined
22under par. (b), and the county in which the town is located receives a payment equal
23to two-thirds of the amount determined under par. (b). If a municipality is located
24in more than one county, the county in which the production plant is located shall
25receive the county portion of the payment.
SB180,10,8
12. For the purpose of determining the amount of the payment under par. (b),
2if a production plant is located in more than one municipality, the name-plate
3capacity of the production plant is attributable to the municipality in which the
4majority of the plant is physically located and the payment amount that would result
5under par. (b) as if there are no other plants in that municipality shall be divided
6among the municipalities in which the plant is located based on the net book value
7of that portion of the plant located in each municipality as of December 31, 2004, or
8as of the date on which the plant is operational, whichever is later.
SB180,10,139 (d) The total amount distributable to a municipality under this subsection and
10sub. (1) in any fiscal year shall not exceed an amount equal to the municipality's
11population multiplied by $300, and the total amount distributable to a county under
12this subsection and sub. (2) in any year shall not exceed an amount equal to the
13county's population multiplied by $100.
SB180, s. 14 14Section 14. 79.04 (7) of the statutes is created to read:
SB180,10,2515 79.04 (7) (a) Beginning with payments in 2005, if a production plant, as
16described in sub. (6) (a), other than a nuclear-powered production plant, is built on
17the site of, or on a site adjacent to, an existing or decommissioned production plant;
18or is built on a site purchased by a public utility before January 1, 1980, that was
19identified in an advance plan as a proposed site for a production plant; or is built on,
20or on a site adjacent to, brownfields, as defined in s. 560.13 (1) (a), after December
2131, 2003, and has a name-plate capacity of at least one megawatt, each municipality
22and county in which such a production plant is located shall receive annually from
23the public utility account a payment in an amount that is equal to the number of
24megawatts that represents the production plant's name-plate capacity, multiplied
25by $600.
SB180,11,7
1(b) Beginning with payments in 2005, if a production plant, as described in sub.
2(6) (a), that is a baseload electric generating facility, as determined by the public
3service commission, is built after December 31, 2003, and has a name-plate capacity
4of at least 50 megawatts, each municipality and county in which such a production
5plant is located shall receive annually from the public utility account a payment in
6an amount that is equal to the number of megawatts that represents the production
7plant's name-plate capacity, multiplied by $1,000.
SB180,11,148 (c) Beginning with payments in 2005, if a production plant, as described in sub.
9(6) (a), that derives energy from a renewable resource, as defined in s. 196.378 (1) (h),
10is built after December 31, 2003, and has a name-plate capacity of at least one
11megawatt, each municipality and county in which such a production plant is located
12shall receive annually from the public utility account a payment in an amount that
13is equal to the number of megawatts that represents the production plant's
14name-plate capacity, multiplied by $1,000.
SB180, s. 15 15Section 15. 196.20 (7) of the statutes is created to read:
SB180,11,1816 196.20 (7) (a) In this subsection, "mitigation payment" means an amount paid
17to a municipality in which an electric generating facility is located to mitigate the
18effects of the facility on the municipality.
SB180,11,2019 (b) Except as provided in par. (c), an electric public utility may not recover in
20rates any of the following:
SB180,11,2121 1. The cost of mitigation payments paid by the utility.
SB180,12,222 2. The cost of mitigation payments paid by the owner or operator of an electric
23generating facility that the owner or operator recovers from the utility by selling
24electricity to the utility, by leasing the facility to the utility, or by any agreement

1between the owner or operator of the electric generating facility and the public
2utility.
SB180,12,53 (c) Paragraph (b) does not apply to any public utility for which the commission
4has determined that an application for a certificate under s. 196.491 (3) is complete
5prior to the effective date of this paragraph .... [revisor inserts date].
SB180, s. 16 6Section 16. Initial applicability.
SB180,12,77 (1) This act first applies to distributions made on the 4th Monday in July 2005.
SB180,12,88 (End)
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