Vermont Public Utility Commission · Case No. 26-0096-TF · Public Interest Analysis

Vermont ratepayers paid $18 million into a storm fund. The utility wants to walk away with one sentence.

Green Mountain Power collected $6 million per year from customers to build a Major Storm Restoration Fund. Now it proposes to dissolve that fund — with no public accounting of what was collected, what was spent, or what remains. A review of rate case filings tells the story GMP didn't.

$18M Collected from ratepayers, FY23–FY25
1 Sentence disclosing the fund's dissolution
$0 Published breakdown of fund use
7.5% Rate increase requested for FY2027

Vermont's storms are getting more expensive. The data is in GMP's own filings.

To justify its storm-related spending requests, Green Mountain Power submitted Exhibit GMP-MB-2 in the current rate case — a decade-long record of storm costs spanning FY2015 through FY2025. The data, sworn to by GMP Vice President of Operations Michael Burke, tells a stark story about what climate change is doing to Vermont's grid — and what Vermonters are being asked to pay for it.[1]

GMP Total Storm Costs, FY2015–FY2025
Source: Exhibit GMP-MB-2, Case No. 25-1955-PET · $ in millions · Major storm expense + minor storm expense + capital restoration
Major storm expense
Minor storm expense
Capital restoration
MSRF active period
FY2023 and FY2024 — the two highest-cost storm years in GMP's 11-year record — coincide exactly with the years the Major Storm Restoration Fund was active and collecting $6M annually from customers. The 11-year average annual storm cost is $20.5M. Note: FY2022 capital restoration figure not separately reported in source exhibit.

The numbers are striking. In FY2023, GMP incurred $53.6 million in total storm costs — 2.6 times the 11-year average of $20.5 million. FY2024 followed at $47.0 million, the second-highest year on record. Together, those two years account for nearly half of the entire $225.5 million in storm costs GMP recorded over eleven fiscal years.[1]

Major storm expense alone — the category handled separately through the MSRF mechanism — totaled $45.2 million in FY2023 and $23.6 million in FY2024. The $6 million annual pre-collection was never designed to cover events of this magnitude. It was meant to smooth customer bills — to collect in calm years so major storms wouldn't spike bills in bad ones. In practice, the worst storm years in GMP's recorded history occurred while the fund was being built.[1],[2]

"The overall trend of storm costs on GMP's system has been intensifying." — GMP VP of Operations Michael Burke, Supplemental Prefiled Testimony, Case No. 25-1955-PET, January 16, 2026

GMP acknowledges the trend. In testimony, Burke cited projections from NOAA and the Vermont State Climatologist to support the argument that storm severity will continue increasing — the same argument GMP is using to justify its $8.6 million Zero Outage Initiative adjustment in FY2027 rates. But that argument cuts in two directions: if storms are getting worse, the case for maintaining a storm reserve fund — rather than eliminating it — is stronger, not weaker.[2],[3]


What ratepayers paid — and what GMP is required to explain

The Major Storm Restoration Fund was created as a separate line item on Vermont customer bills, authorized by the Vermont Public Utility Commission as part of GMP's Multi-Year Regulation Plan. Beginning in FY2023, GMP collected $6 million per year from customers specifically to pre-fund major storm restoration costs.[4],[5]

$18M+ Estimated total collected from Vermont ratepayers, FY2023–FY2026

The fund ran for three full fiscal years through FY2025 at $6M annually, and collected through September 30, 2026. That places total collections in the range of $18–24 million, depending on the FY2026 collection amount. GMP has not published a complete accounting.[4],[5],[6]

MSRF Collection Record  ·  Source: GMP Rate Filings & Discovery Responses, Case Nos. 25-1955-PET & 26-0096-TF
Year
Storm cost vs. $6M annual collection
Collected
Major storm cost
FY2023
$6.0M
$45.2M
FY2024
$6.0M
$23.6M
FY2025
$6.0M
$7.5M
FY2026
Collection continued through Sept. 30, 2026
Est. $6.0M
Not yet reported

In its FY2027 rate case, GMP confirmed that the MSRF "pre-collection of storm costs has not exceeded the amount actually needed for Major Storms in any year since then." That claim — if accurate — would mean more was spent each year than was collected. But GMP offered no table, no year-by-year breakdown, and no verification. The assertion appears in a discovery response, not in sworn testimony.[6]

What DPS Asked (Q.DPS.GMP.1-39)

Provide a table showing: actual MSRF amounts collected since inception by year; actual total major storm costs incurred in the same period; amounts of MSRF funds expended against those costs; and the remaining storm costs recovered through rates — "or the information so that such a table can be created."

What GMP Provided

A pointer to quarterly adjustor filings in the ePUC docket system across two separate case numbers — and an objection stating the information is "already available to the Department." No table. No year-by-year breakdown. No verification of the fund's collection vs. expenditure history. The attachments referenced were not included in the discovery response document.

The Department of Public Service — Vermont's ratepayer advocate — asked exactly the right question. GMP's response was technically compliant and substantively evasive: it pointed to public records that exist but require navigating two separate regulatory dockets to assemble. That is precisely the kind of procedural maneuver that makes utility rate cases opaque to everyone except the parties with resources to participate in them full-time.


The one-sentence disclosure — and what it hides

GMP's FY2027 Rate Filing Schedules — Exhibit GMP-LD-RB-3, filed January 16, 2026 — contain the formal disclosure of the MSRF's elimination. It appears in Schedule G, titled "Additional Bill Adjustors." The complete text reads:[4]

Exhibit GMP-LD-RB-3, Schedule G · FY 2027 Rate Filing · Green Mountain Power · Filed January 16, 2026 · Case No. 25-1955-PET

"The Major Storm Restoration Fund, previously established as a separate line item on the bill, in a total amount of $6 million annually from customers, will cease on September 30, 2026."

One sentence. No accounting of what was collected. No accounting of what was spent. No explanation of what happens to the regulatory liability balance. No rationale beyond the description that it will "cease."

A second disclosure — equally buried — appears in Schedule C25, a sub-schedule of regulatory amortizations.[4] That schedule lists dozens of regulatory assets and liabilities being adjusted for the rate year. Among them, line item 25366~MAJOR STORM RESTORATION FUND shows a test-year balance of $5,982,000 — nearly $6 million — being amortized to zero by the end of FY2026.

Exhibit GMP-LD-RB-3, Schedule C25 · Regulatory Amortizations Sub-schedule · Case No. 25-1955-PET

25366~MAJOR STORM RESTORATION FUND    Test Year FY2025: $5,982,000    Adjustment: ($5,982,000)    Rate Year FY2027: $0    Note: "Amortization complete in Fiscal 2026"

This entry — which most ratepayers and many stakeholders would never encounter without knowing precisely where to look — reveals that as of September 30, 2025 (the test year end date), GMP was carrying approximately $5.98 million of MSRF collections as a regulatory liability on its books. That's the closest thing to a fund balance disclosure in any of the rate case filings. It is presented not as a highlighted disclosure, but as one line in a 32-line amortization table.[4]

Methodology Note The $5.98M regulatory liability balance as of September 30, 2025 does not represent the fund's full collection history. It reflects the net balance after any prior-year drawdowns. GMP confirmed the fund was not accessed for minor storm costs; it was reserved for qualifying major storm events above the $1.2M deductible threshold. A complete accounting — which GMP declined to provide in discovery — would show total collections and total drawdowns year by year since FY2023 inception.
FY2021–FY2022

Pre-fund storm costs

Total storm costs: $6.8M and $9.8M respectively. Major storm costs handled through the existing adjustor mechanism. No dedicated pre-collection fund.

FY2023 · MSRF Year 1

Fund launches — coinciding with worst storm year on record

GMP begins collecting $6M annually from customers. In the same year, GMP incurs $53.6M in total storm costs — including $45.2M in major storm expense, 2.6× the 11-year average. The $6M collection covers roughly 13% of total costs incurred.

Collected: $6M  |  Major storm costs: $45.2M
FY2024 · MSRF Year 2

Second-highest storm year on record

$47.0M in total storm costs; $23.6M in major storm expense. Collection continues. GMP does not publish a MSRF balance or drawdown report in rate case filings.

Collected: $6M  |  Major storm costs: $23.6M
FY2025 · MSRF Year 3

Costs return near average

$15.1M total storm costs; $7.5M in major storm expense. The regulatory liability balance stands at $5.98M at year-end — the only public fund balance figure in the rate case record.

Collected: $6M  |  Liability balance (year-end): $5.98M
Jan. 16, 2026

GMP files rate case — fund elimination disclosed in one sentence

Schedule G of Exhibit GMP-LD-RB-3 contains the complete public disclosure. Schedule C25 contains the fund's $5.98M balance in a 32-line regulatory amortization table. No standalone accounting is provided.

Mar. 6, 2026

DPS asks for the accounting. GMP declines to provide it.

In responses to Department of Public Service interrogatories, GMP objects to providing a year-by-year fund accounting table, pointing instead to quarterly adjustor filings across two docket numbers. The attachments are not included in the discovery response document.

Sept. 30, 2026

Fund ceases. Regulatory liability amortized to zero.

Per GMP's filing, the MSRF ends. Going forward, major storm costs are recovered through a pass-through adjustor after a $1.2M deductible. Customers bear essentially all major storm costs — without the pre-collection cushion — in a period GMP's own witnesses describe as one of increasing storm severity.

FY2027 (Oct. 2026–Sept. 2027)

7.5% rate increase takes effect

GMP's requested increase includes 1.04% for the Zero Outage Initiative and 0.57% for Energy Storage Systems — resilience investments GMP says will reduce future storm costs. The mechanism for measuring and verifying those savings remains, in GMP's own words, "inherently difficult" and still under development.


The deductible shift — and what it means for your bill

When the MSRF ends, GMP's exposure to major storm costs changes in a specific way. Under the new structure, GMP absorbs the first $1.2 million of any qualifying major storm event. Everything above that threshold flows directly to customers through the Major Storm Adjustor — a separate, pass-through mechanism outside base rates.[6]

In years like FY2023 — when major storm expense reached $45.2 million — that $1.2 million deductible is functionally irrelevant. Customers would bear $44 million of a $45 million major storm year. The pre-collection mechanism was at least an attempt to smooth those spikes by collecting in advance. Without it, a severe storm year will translate directly and immediately into adjustor charges on customer bills.

GMP's argument is that its Zero Outage Initiative investments will reduce future storm costs enough to offset this risk. In testimony, VP Burke stated that data from the EJ-G7 circuit showed meaningful outage reduction following resilience improvements. GMP's expert witness confirmed savings will be "passed through directly to customers" — but also acknowledged that measuring those savings is "inherently difficult and will not be exact," and that the methodology "could be further refined."[3],[7]

"Estimating avoided damage that would have occurred absent resilience investments is inherently difficult and will not be exact." — GMP VP of Operations Michael Burke, A.DPS.GMP.1-131, Case No. 26-0096-TF, March 6, 2026

The Vermont Public Utility Commission is being asked to accept, on GMP's word, that a fund elimination is justified by savings that GMP has not yet developed a reliable method to measure. That may ultimately prove correct. But it is a prediction, not a demonstrated result — and the burden of proof in a rate case rests with the utility.[3]

Meanwhile, GMP's total cost of service to Vermont ratepayers in FY2027 is proposed at $890.8 million, against current revenues of $828.7 million — a gap of $62.2 million driving the 7.5% increase. The return on utility rate base embedded in that cost of service is $158.4 million — the single largest line item after purchased power — calculated on a $2.16 billion rate base at a weighted average cost of capital of 7.34%, with an allowed return on equity of 9.94%.[4]

Who decides — and when

Vermont's utility rate cases are decided by the three-member Vermont Public Utility Commission, whose commissioners are appointed by the Governor and confirmed by the Senate. The FY2027 GMP rate case (Case No. 26-0096-TF) is currently in active litigation, with the Department of Public Service serving as the statutory ratepayer advocate.[8]

Rate increases of this scale — 7.5% on top of prior-year increases — are directly relevant to the affordability debate entering Vermont's 2026 election cycle. Utility bills are a kitchen-table issue: they affect every household, disproportionately burden lower-income Vermonters, and compound with other rising costs. The decisions being made in this docket right now will appear on customer bills beginning October 2026 — exactly as voters head to the polls.[8]

The MSRF question is a specific, documentable instance of a broader accountability gap: consequential decisions affecting ratepayer costs are made in proceedings that are technically public but practically inaccessible. The parties who show up with legal representation and expert witnesses are, by definition, the parties with resources to do so. Residential ratepayers are largely absent from the room.

Submit public comment

Vermont ratepayers can submit comments directly to the PUC in Case No. 26-0096-TF via the ePUC system at epuc.vermont.gov. Comments from affected customers are part of the public record.

Contact your legislators

The Vermont General Assembly has oversight authority over the PUC structure and utility regulation policy. Your state senator and representative can be found at legislature.vermont.gov.

Contact the DPS

The Vermont Department of Public Service is the statutory ratepayer advocate in this proceeding. They can be reached at publicservice.vermont.gov.

Read the docket

All filings in Case No. 26-0096-TF are publicly available in the Vermont ePUC system. Key documents: Exhibit GMP-LD-RB-3 (rate filing schedules), GMP Round 1 Discovery Responses (March 6, 2026), and Exhibit GMP-MB-2 (storm costs).

Citations & Source Documents

Every factual claim in this analysis is drawn from primary regulatory filings in the Vermont Public Utility Commission's electronic docket system (ePUC). All cited documents are publicly available. Document references follow Vermont PUC filing conventions.

  1. Storm Cost Data · Exhibit GMP-MB-2 "10 Year Total Storm Costs." Supplemental Prefiled Testimony of Michael Burke, VP Operations, Green Mountain Power Corporation. Filed January 16, 2026. Vermont PUC Case No. 25-1955-PET (GMP/request for approval of new MYRP). Contains fiscal year storm cost data for FY2015–FY2025, broken into major storm expense, minor storm expense, and capital restoration costs. Total 11-year storm costs: $225,471,472. FY2023 total: $53,596,777. FY2024 total: $46,964,200. FY2025 total: $15,052,694.
  2. Storm Trend Testimony · Supplemental Prefiled Testimony of Michael Burke Filed January 16, 2026. Case No. 25-1955-PET. Witness Burke states: "the overall trend of storm costs on GMP's system has been intensifying." References NOAA projections and Vermont State Climatologist data on storm severity trends. Available in Case No. 25-1955-PET, All Other Documents section.
  3. Storm Savings Measurement · A.DPS.GMP.1-131 GMP Response to DPS First Set of Discovery Requests, Question 131. Filed March 6, 2026. Case No. 26-0096-TF (GMP FY2027 Rate Case). GMP states: "Estimating avoided damage that would have occurred absent resilience investments is inherently difficult and will not be exact." Person responsible: Michael Burke, VP Operations. Pages 150–151 of 230-page discovery response document.
  4. Rate Filing Schedules · Exhibit GMP-LD-RB-3 "FY 2027 Rate Filing Schedules." Sponsored by Laura Doane and Robert Bingel, Green Mountain Power Corporation. Filed January 16, 2026. Case No. 25-1955-PET. Contains: Schedule B (7.5% base rate revenue adjustment request; $890,828,000 total cost of service); Schedule C (cost of service detail including C7 minor storm restoration and C25 regulatory amortizations); Schedule G (MSRF single-sentence disclosure); Schedule J (ZOI adjustment, $8,596,000 rate year impact); Schedule E (capital structure; 9.94% ROE; $158,433,000 return on utility rate base on $2,157,917,000 rate base).
  5. MSRF Fund Disclosure · Schedule G, Exhibit GMP-LD-RB-3 Complete text: "The Major Storm Restoration Fund, previously established as a separate line item on the bill, in a total amount of $6 million annually from customers, will cease on September 30, 2026." Case No. 25-1955-PET, filed January 16, 2026. No additional fund accounting, collections history, or expenditure record is provided in Schedule G.
  6. MSRF Discovery Response · A.DPS.GMP.1-39 and A.DPS.GMP.1-140 GMP Responses to DPS First Set of Discovery Requests. Filed March 6, 2026. Case No. 26-0096-TF. Q.DPS.GMP.1-39 (pages 43–44): DPS requests year-by-year MSRF accounting table; GMP objects and redirects to quarterly adjustor filings in ePUC. GMP raises Objection 3: "information is already available to the Department." Q.DPS.GMP.1-140 (pages 160–161): GMP confirms FY25 MSRF line item was $6M; no MSRF in FY27; major storm costs to flow through adjustor after $1.2M deductible; pre-collection "has not exceeded the amount actually needed for Major Storms in any year since [FY2023]." No verification table provided. Persons responsible: Gary Sexton (Leader–GAAP Accounting), Mike Burke (VP Operations), Sandra Thomas (Senior Financial Planning Analyst).
  7. MSRF Regulatory Liability Balance · Schedule C25, Exhibit GMP-LD-RB-3 Line item 25366~MAJOR STORM RESTORATION FUND. Test Year FY2025 balance: $5,982,000. Adjustment: ($5,982,000). Rate Year FY2027 balance: $0. Note: "Amortization complete in Fiscal 2026." Case No. 25-1955-PET, filed January 16, 2026. This is the only explicit fund balance figure appearing in GMP's rate case filings. It appears as one line item in a 32-line regulatory amortization sub-schedule.
  8. Minor Storm Methodology · Schedule C7, Exhibit GMP-LD-RB-3 GMP calculates FY2027 minor storm budget at $7,605,000 using a four-year average of FY2021–FY2025, explicitly excluding FY2024 ($21,748,000 actual spending) as "an outlier, both within that period of time and when viewed historically." Case No. 25-1955-PET, filed January 16, 2026.
  9. Vermont Public Utility Commission Three-member commission; commissioners appointed by Governor, confirmed by Vermont Senate. GMP FY2027 Rate Case docket: Case No. 26-0096-TF. Accessible via Vermont ePUC system: epuc.vermont.gov. Vermont Department of Public Service serves as statutory ratepayer advocate under 30 V.S.A. § 2(b). DPS contact: publicservice.vermont.gov.