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AB489-ASA3,3,1312 79.005 (1h) “Decommissioned” means, with regard to a production plant, the
13earliest of the following:
AB489-ASA3,3,1714 (a) The production plant is no longer recovered through the utility's or
15cooperative's rates or, for a production plant owned by a qualified wholesale electric
16company, as defined in s. 76.28 (1) (gm), the production plant permanently ceases
17generating electricity.
AB489-ASA3,3,1918 (b) The production plant is transferred to a person who is not subject to the
19annual license fee imposed under s. 76.28 (2) or 76.29 (2).
AB489-ASA3,4 20Section 4. 79.04 (5) (a) (intro.) of the statutes is amended to read:
AB489-ASA3,4,421 79.04 (5) (a) (intro.) If Except as provided in sub. (9), if property that was
22exempt from the property tax under s. 70.112 (4) and that was used to generate power
23by a light, heat, or power company, except property under s. 66.0813, unless the
24production plant is owned or operated by a local governmental unit located outside
25of the municipality, or by an electric cooperative, or by a municipal electric company

1under s. 66.0825, is decommissioned or closed, the municipality shall be paid, from
2the public utility account, an amount equal to the following percentages of the
3payment that the municipality received under this section during the last year that
4the property was exempt from the property tax:
AB489-ASA3,5 5Section 5. 79.04 (5) (b) (intro.) of the statutes is amended to read:
AB489-ASA3,4,146 79.04 (5) (b) (intro.) If Except as provided in sub. (9), if property that was
7exempt from the property tax under s. 70.112 (4) and that was used to generate power
8by a light, heat, or power company, except property under s. 66.0813, unless the
9production plant is owned or operated by a local governmental unit located outside
10of the municipality, or by an electric cooperative, or by a municipal electric company
11under s. 66.0825, is decommissioned or closed, the county shall be paid, from the
12public utility account, an amount equal to the following percentages of the payment
13the county received under this section during the last year that the property was
14exempt from the property tax:
AB489-ASA3,6 15Section 6. 79.04 (8) of the statutes is created to read:
AB489-ASA3,4,1916 79.04 (8) All of the following apply to the payments for property of a production
17plant that includes multiple power generation units, except that this subsection
18applies only if the production plant's first power generation unit permanently ceases
19generating electricity after the effective date of this subsection .... [LRB inserts date]:
AB489-ASA3,4,2520 (a) No payment received by a municipality or county under sub. (1), (2), (6), or
21(7) shall be reduced on the basis that one or more, but not all, of the power generation
22units permanently ceases generating electricity, and the amount of the payment
23shall be the amount that the municipality or county received in the year before the
24year in which the first power generation unit permanently ceased generating
25electricity.
AB489-ASA3,5,5
1(b) The payments under subs. (5) (a) or (b) or (9) shall not be made until the
2production plant is decommissioned, and then the payments shall be determined on
3the basis of the amount of the payment received by the municipality or county under
4sub. (1), (2), (6), or (7) in the year before the year in which the first power generation
5unit permanently ceased generating electricity.
AB489-ASA3,7 6Section 7. 79.04 (8m) of the statutes is created to read:
AB489-ASA3,5,117 79.04 (8m) Notwithstanding sub. (1), (2), (6), or (7), if a production plant that
8includes multiple power generation units permanently ceases generating electricity
9in 2023, the municipality and county shall receive payments from the public utility
10account equal to the payments the municipality or county received under sub. (1), (2),
11(6), or (7) in 2015.
AB489-ASA3,8 12Section 8. 79.04 (9) of the statutes is created to read:
AB489-ASA3,5,1913 79.04 (9) (a) For a production plant that is decommissioned as provided under
14s. 79.005 (1h) (b) as a result of the plant being transferred within the first year that
15all power generation units of the plant permanently cease generating electricity,
16each municipality and county shall be paid, from the public utility account, an
17amount equal to the following percentages of the payment the municipality and
18county received under this section during the last year that the property was exempt
19from the property tax:
AB489-ASA3,5,2020 1. In the first year that the property is taxable, 100 percent.
AB489-ASA3,5,2121 2. In the 2nd year that the property is taxable, 90 percent.
AB489-ASA3,5,2222 3. In the 3rd year that the property is taxable, 80 percent.
AB489-ASA3,5,2323 4. In the 4th year that the property is taxable, 70 percent.
AB489-ASA3,5,2424 5. In the 5th year that the property is taxable, 60 percent.
AB489-ASA3,5,2525 6. In the 6th year that the property is taxable, 50 percent.
AB489-ASA3,6,1
17. In the 7th year that the property is taxable, 40 percent.
AB489-ASA3,6,22 8. In the 8th year that the property is taxable, 30 percent.
AB489-ASA3,6,33 9. In the 9th year that the property is taxable, 20 percent.
AB489-ASA3,6,44 10. In the 10th year that the property is taxable, 10 percent.
AB489-ASA3,6,115 (b) For a production plant that is decommissioned as provided under s. 79.005
6(1h) (b) as a result of the plant being transferred in the 2nd year that all power
7generation units of the plant permanently cease generating electricity, each
8municipality and county shall be paid, from the public utility account, an amount
9equal to the following percentages of the payment the municipality and county
10received under this section during the last year that the property was exempt from
11the property tax:
AB489-ASA3,6,1212 1. In the first year that the property is taxable, 100 percent.
AB489-ASA3,6,1313 2. In the 2nd year that the property is taxable, 89 percent.
AB489-ASA3,6,1414 3. In the 3rd year that the property is taxable, 78 percent.
AB489-ASA3,6,1515 4. In the 4th year that the property is taxable, 67 percent.
AB489-ASA3,6,1616 5. In the 5th year that the property is taxable, 56 percent.
AB489-ASA3,6,1717 6. In the 6th year that the property is taxable, 45 percent.
AB489-ASA3,6,1818 7. In the 7th year that the property is taxable, 34 percent.
AB489-ASA3,6,1919 8. In the 8th year that the property is taxable, 23 percent.
AB489-ASA3,6,2020 9. In the 9th year that the property is taxable, 12 percent.
AB489-ASA3,7,221 (c) For a production plant that is decommissioned as provided under s. 79.005
22(1h) (b) as a result of the plant being transferred in the 3nd year that all power
23generation units of the plant permanently cease generating electricity, each
24municipality and county shall be paid, from the public utility account, an amount
25equal to the following percentages of the payment the municipality and county

1received under this section during the last year that the property was exempt from
2the property tax:
AB489-ASA3,7,33 1. In the first year that the property is taxable, 100 percent.
AB489-ASA3,7,44 2. In the 2nd year that the property is taxable, 87.5 percent.
AB489-ASA3,7,55 3. In the 3rd year that the property is taxable, 75 percent.
AB489-ASA3,7,66 4. In the 4th year that the property is taxable, 62.5 percent.
AB489-ASA3,7,77 5. In the 5th year that the property is taxable, 50 percent.
AB489-ASA3,7,88 6. In the 6th year that the property is taxable, 37.5 percent.
AB489-ASA3,7,99 7. In the 7th year that the property is taxable, 25 percent.
AB489-ASA3,7,1010 8. In the 8th year that the property is taxable, 12.5 percent.
AB489-ASA3,7,1711 (d) For a production plant that is decommissioned as provided under s. 79.005
12(1h) (b) as a result of the plant being transferred in the 4th year that all power
13generation units of the plant permanently cease generating electricity, each
14municipality and county shall be paid, from the public utility account, an amount
15equal to the following percentages of the payment the municipality and county
16received under this section during the last year that the property was exempt from
17the property tax:
AB489-ASA3,7,1818 1. In the first year that the property is taxable, 100 percent.
AB489-ASA3,7,1919 2. In the 2nd year that the property is taxable, 86 percent.
AB489-ASA3,7,2020 3. In the 3rd year that the property is taxable, 72 percent.
AB489-ASA3,7,2121 4. In the 4th year that the property is taxable, 58 percent.
AB489-ASA3,7,2222 5. In the 5th year that the property is taxable, 44 percent.
AB489-ASA3,7,2323 6. In the 6th year that the property is taxable, 30 percent.
AB489-ASA3,7,2424 7. In the 7th year that the property is taxable, 16 percent.
AB489-ASA3,8,7
1(e) For a production plant that is decommissioned as provided under s. 79.005
2(1h) (b) as a result of the plant being transferred in the 5th year that all power
3generation units of the plant permanently cease generating electricity, each
4municipality and county shall be paid, from the public utility account, an amount
5equal to the following percentages of the payment the municipality and county
6received under this section during the last year that the property was exempt from
7the property tax:
AB489-ASA3,8,88 1. In the first year that the property is taxable, 100 percent.
AB489-ASA3,8,99 2. In the 2nd year that the property is taxable, 83 percent.
AB489-ASA3,8,1010 3. In the 3rd year that the property is taxable, 66 percent.
AB489-ASA3,8,1111 4. In the 4th year that the property is taxable, 49 percent.
AB489-ASA3,8,1212 5. In the 5th year that the property is taxable, 32 percent.
AB489-ASA3,8,1313 6. In the 6th year that the property is taxable, 16 percent.
AB489-ASA3,8,1814 (f) For a production plant that is decommissioned as provided under s. 79.005
15(1h) (b) as a result of the plant being transferred after the 5th year that all power
16generation units of the plant permanently cease generating electricity, each
17municipality and county shall be paid, from the public utility account, an amount
18equal to the amounts determined under sub. (5).
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