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City Council Resolution 2019-07CITY OF MONTICELLO WRIGHT COUNTY, MINNESOTA RESOLUTION 2019-07 IN SUPPORT OF UTILITY VALUATION REFORM WHEREAS, the Monticello Nuclear Generating Plant (the "Facility") is located in Monticello, MN (the "City"); and WHEREAS, the current valuation of the energy producing equipment (the "Equipment") of the Facility significantly contributes to the tax base of the City; and WHEREAS, the valuation of this Equipment varies according to its upgrade and depreciation schedule; and WHEREAS, the Minnesota Legislature has recently considered legislation, such as a bill introduced in 2015 as SF 1636, and later introduced in 2017 as HF 1985, that would change the system by which the state assesses the value of the Facility, eliminate the personal property tax on the Equipment, and replace it with a new method of determining market value based on energy capacity, energy production, and spent nuclear fuel storage where relevant; and WHEREAS, the proposed legislation provides a more stable tax base over time, eliminating the volatility caused by the upgrade/depreciation cycle; and WHEREAS, the legislation provides for an increase in value over time based on increases in value tied to an inflationary adjustment (the "Inflationary Adjustment"); and WHEREAS, the legislation provides for year-to-year stability by including a "rolling average" of production value (the "Rolling Average"); and WHEREAS, for those cities whose tax base decreases as a result of the new energy tax base valuation, the state provides transition aid to hold local property taxpayers harmless; and WHEREAS, the legislation includes transition aid to provide predictability and a smooth transition in their tax base at the time of eventual plant retirement; and THEREFORE BE IT RESOLVED, the Monticello City Council supports the proposed legislation changing the process of valuing electric generating property, provided: (1) the legislation continues to include inflationary adjustment, rolling average, or other similar measures to stabilize and increase value over time; (2) the legislation includes Transition Aid that will hold host communities and local property taxpayers harmless in the transition to the new system; (3) the legislation includes aid that will provide a smooth transition for city revenues and property tax payments at the time of plant retirement. Moreover, the City of Monticello authorizes the Coalition of Utility Cities and that group's representatives at Flaherty & Hood, PA, to represent the City in this matter and asks that the Investor Owned Utilities and state policymakers work with them to achieve passage of this legislation. ADOPTED, this 28th day of January, 2019, by the City Council of Monticello, Minnesota. CITY OF MONTICELLO BY: Mayor Brian tumpf ATTEST: BY: City A inistrator Jeff O'Neill