By CHUCK BENNETT

Two power plants in Queens are getting a massive windfall courtesy of everyday New Yorkers due to a controversial ruling that allows their owner to jack up electricity rates to make up for property taxes -- which the company is already excused from paying, a Post analysis found.

Astoria Energy, a privately held company, pays zero in property taxes for its two massive facilities located along the East River in Astoria, according to city Finance Department records.

Yet a recent ruling by the Federal Energy Regulatory Commission will allow it to factor in anywhere from $10 million to $20 million in property-tax payments when wholesale electricity prices are set.

That could represent an undeserved windfall for the company when the new rates go into effect May 28, critics warn, as household customers could see their summer Con Ed bills leap by 12 percent or $5 to $8 a month.

Spotted here