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Natural Resources Board adopts emergency rule allowing financial tests for municipally owned landfills
Summary
The Natural Resources Board approved emergency order WA07‑24E to let municipally owned solid‑waste facilities satisfy owner financial responsibility through a financial test similar to private facilities; the DNR said the emergency rule implements Act 107 (2023) with CPA opinion, credit and no‑default requirements and will lead into permanent rulemaking and public comment early next year.
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The Natural Resources Board voted Oct. 23 to adopt emergency order WA07‑24E, establishing an alternative method for municipalities to demonstrate owner financial responsibility for municipally owned landfills. Michael Schmidt, waste materials management business‑support and IT section manager, told the board the change implements Act 107 (2023) and mirrors the financial‑test approach already used for many private facilities.
Schmidt said the financial test will allow a municipally owned solid‑waste disposal facility to meet closure and long‑term care obligations by demonstrating financial capacity through a net‑worth style test, subject to specific parameters: minimum credit ratings, caps and criteria spelled out in the rule, a requirement for an independent certified public accountant’s opinion, and a prohibition on use when outstanding general‑obligation bond defaults or municipal deficits exist. He said staff relied on federal code as guidance and did not anticipate major changes between the emergency rule and the forthcoming permanent rule.
Board members asked about timing for the emergency rule and permanent rule steps. Schmidt said the emergency order was required by Act 107 and that DNR expects to open public comment and hold hearings in early 2025, with a goal of completing permanent rulemaking after the emergency order is in effect. He said outreach to the Wisconsin County Solid Waste Management Association and other stakeholders had not produced significant feedback to date.
Chair Smith called for a motion; the board approved the emergency order by voice vote. Schmidt said the department will continue with the environmental analysis and formal public hearings that will inform the permanent rule.
The action provides a short‑term avenue for municipalities to use a financial‑test mechanism while the DNR completes the permanent rulemaking process and related public engagement.

