Payments in Lieu of Taxes – Payments in Lieu of Taxes (PILT) are Federal payments to local governments that help offset losses in property taxes due to nontaxable Federal lands within their boundaries. The key law that implements the payments is Public Law 94-565, dated October 20, 1976. This law was rewritten and amended by Public Law 97-258 on September 13, 1982 and codified at Chapter 69, Title 31 of the United States Code. The Law recognizes that the inability of local governments to collect property taxes on Federally-owned land can create a financial impact. PILT payments help local governments carry out such vital services as firefighting and police protection, construction of public schools and roads, and search-and-rescue operations. The payments are made annually for tax-exempt Federal lands administered by the BLM, the National Park Service, the U.S. Fish and Wildlife Service (all agencies of the Interior Department), the U.S. Forest service (part of the U.S. Department of Agriculture), and for Federal water projects and some military installations. PILT payments are one of the ways that the Federal government can fulfill its role of being a good neighbor to local communities. For more information, please visit http://www.doi.gov/pilt.
Click on the link to view infographic maps regarding PILT, Property Taxes, and Gross Receipts Tax from the Tax and Revenue Department:
Secure Rural Schools & Community Self-Determination Act – The Secure Rural Schools and Community Self-Determination Act of 2000 (Pub.L. 106–393) was a bill passed into law by the United States Congress on October 30, 2000. The law amended the United States Forest Service’s county payments program for FY2001-FY2006 to allow states or counties to choose to receive the average of the three highest payments for FY1986-FY1999 in lieu of the regular 25% payment, but requiring that 15%-20% of those payments be used by the counties for specified purposes, in accordance with recommendations of resource advisory committees for projects on federal lands, or returned to the Treasury.The Act originally expired in 2006, was renewed for one year in 2007, for four more years in 2008, and one more year in 2012, though each renewal was at reduced spending levels. http://www.fs.usda.gov/main/pts/home. The Forest Service county payments should not be confused with Bureau of Land Management “Payments in Lieu of Taxes.”
Partnership for Rural America – The purpose of Partnership for Rural America Campaign is to promote the economic and social health of rural America by actively building a broad-based partnership to support the renewal of the Contract through the long-term reauthorization and appropriation of the Secure Rural Schools and Community Self-Determination Act. For more information, please visit http://www.partnershipforruralamerica.com.