Adds to existing law to establish an excise tax on commercial wind turbines.

This legislation causes no additional expenditure of funds at the state level of government, nor does it cause an increase or decrease in revenue for state government. Since implementing the tax is dependent on a local election, plus the total tax is dependent on the size and amount of windmills in a project, and any proceeds go to property tax relief, there could be no fiscal impact to a local government budget.