April 23, 2026
To: Utility Company Representative
The Wisconsin Department of Revenue (DOR), State and Local Finance Division is providing you with advance notice regarding reporting changes related to energy and liquified natural gas storage facilities and Form UT-144: Utility Company Annual Report (UCAR).
What's changed?
Due to recent statutory changes, under
2025 Wisconsin Act 163, energy and liquified natural gas storage facilities will be incorporated into the state's utility aid framework.
Updates include:
- Clarification of new reporting categories
- Guidance on classification
Filing tips
The following guidance applies to upcoming filing cycles:
-
Current reporting (2026 UCAR) – do not report energy and liquified natural gas storage facilities on this filing
-
Future reporting (2027 UCAR) –
must report energy and liquified natural gas storage facilities beginning with this filing
Resources – DOR will provide:
- Updated 2027 UCAR and instructions to reflect the new reporting requirements for the 2027 UCAR
- Additional guidance prior to the 2027 filing cycle
Questions?
Contact us at lgs@wisconsin.gov.