PILT (Payments in Lieu of Taxes): Somewhat Simplified

Hoover, Katie

Library of Congress. Congressional Research Service.

关键词: Public lands;    Federal-local relations;    Taxation;   

RP-ID  :  RL31392
RP-ID  :  RL31392_2017Oct05

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report discusses the Payment in Lieu of Taxes (PILT) program that compensates local jurisdictions (generally counties) for lost tax property tax revenue due to the presence of federal lands in their county. It covers all NPS, NFS, and BLM lands, some National Wildlife Refuge lands, and a few military lands. The payment calculations are based on a complicated five part system and the program has been criticized for paying vastly different amounts to some counties with similar land amounts and complicated inclusion rules Wildlife Refuge land. Past legislation and options for reform are also discussed.