Pilt Payments In Lieu Of Taxes
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Pilt Payments In Lieu Of Taxes
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Author : Mary Lynne Corn
language : en
Publisher:
Release Date : 2008
Pilt Payments In Lieu Of Taxes written by Mary Lynne Corn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2008 with Electronic books categories.
Pilt Payments In Lieu Of Taxes
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Author : M. Lynne Corn
language : en
Publisher: Createspace Independent Publishing Platform
Release Date : 2012-10-22
Pilt Payments In Lieu Of Taxes written by M. Lynne Corn and has been published by Createspace Independent Publishing Platform this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-10-22 with Law categories.
Under federal law, local governments are compensated through various programs for reductions to their property tax bases due to the presence of most federally owned land. These lands cannot be taxed, but may create demand for services such as fire protection, police cooperation, or simply longer roads to skirt the federal property. Some of these programs are run by specific agencies and apply only to that agency's land. The most widely applicable program, administered by the Department of the Interior (DOI), applies to many types of federally owned land, and is called “Payments in Lieu of Taxes,” or PILT. The authorized level of PILT payments is calculated under a complex formula. This report addresses only the PILT program administered by DOI. There is no PILT-like program generally applicable to military lands, but a small fraction of military lands are eligible for the DOI PILT program. Furthermore, PILT does not apply to Indian-owned lands, virtually none of which are subject to local taxes. This report explains PILT payments, with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of certain changes in PILT in 2008. Previously, annual appropriations were necessary to fund PILT, but a 2008 provision (in P.L. 110-343) for mandatory spending ensured that, beginning with FY2008 and continuing through the payment to be made in 2012, all counties will receive 100% of the authorized payment. On July 6, 2012, the President signed P.L. 112-141, containing a provision extending mandatory spending to FY2013. Other issues have been the inclusion of additional lands under the PILT program, particularly some or all Indian lands, which are not now eligible for PILT. Most categories of Indian-owned lands cannot be taxed by local governments, though they generally enjoy county services. In some counties, this means a very substantial portion of the land is not taxable. The remaining tax burden (for roads, schools, fire and police protection, etc.) therefore falls more heavily on other property owners. To help compensate for this burden, some counties have proposed that Indian lands (variously defined) be included among those eligible for PILT payments. Examples of other lands mentioned from time to time for inclusion are those of the National Aeronautics and Space Administration, and the Departments of Defense and Homeland Security. In addition, some counties would like to revisit the compensation formula to emphasize a payment rate more similar to property tax rates (which vary widely among counties), a feature that would be a major change in counties with high property values. Finally, for lands in the National Wildlife Refuge System (NWRS), some have argued that all lands of the system should be eligible for PILT, rather than limiting the PILT payments to lands reserved from the public domain and excluding PILT payments for acquired lands. The exclusion of NWRS-acquired lands affects primarily counties in eastern states. With the extension of mandatory spending to FY2013, the program would return to funding through annual appropriations in FY2014. Over the next few years, the larger debate for Congress might then be summarized as three decisions: (1) whether to approve future extensions of mandatory spending (either temporary or permanent); (2) whether to make the diametrically opposed choice of reducing the program through appropriations or changing the PILT formula; and (3) whether to add or subtract any lands to the list of those now eligible for PILT payments. Background on all three issues is discussed here.
Pilt Payments In Lieu Of Taxes
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Author :
language : en
Publisher:
Release Date : 2017
Pilt Payments In Lieu Of Taxes written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2017 with Payment in lieu of taxes categories.
Pilt Payments In Lieu Of Taxes
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Author : M. Lynne Corn
language : en
Publisher:
Release Date : 1998
Pilt Payments In Lieu Of Taxes written by M. Lynne Corn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1998 with categories.
Pilt Payment In Lieu Of Taxes
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Author : M. Lynne Corn
language : en
Publisher:
Release Date : 2012-12-20
Pilt Payment In Lieu Of Taxes written by M. Lynne Corn and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 2012-12-20 with Business & Economics categories.
Pilt Payments In Lieu Of Taxes Somewhat Simplified
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Author : Congressional Research Congressional Research Service
language : en
Publisher: CreateSpace
Release Date : 2014-12-10
Pilt Payments In Lieu Of Taxes Somewhat Simplified written by Congressional Research Congressional Research Service and has been published by CreateSpace this book supported file pdf, txt, epub, kindle and other format this book has been release on 2014-12-10 with categories.
Under federal law, local governments (usually counties) are compensated through various programs for reductions to their property tax bases due to the presence of most federally owned land. These lands cannot be taxed, but may create a demand for services such as fire protection, police cooperation, or longer roads to skirt the federal property. Some compensation programs are run by specific agencies and apply only to that agency's land. The most widely applicable program, administered by the Department of the Interior (DOI), is called "Payments in Lieu of Taxes" (PILT, 31 U.S.C. §§6901-6907). Under the statute, eligible lands consist of those in the National Park System, National Forest System, or Bureau of Land Management; lands in the National Wildlife Refuge System if they are withdrawn from the public domain; lands dedicated to the use of federal water resources development projects; dredge disposal areas under the jurisdiction of the U.S. Army Corps of Engineers; lands located in the vicinity of Purgatory River Canyon and Piñon Canyon, Colorado, that were acquired after December 31, 1981, to expand the Fort Carson military reservation; lands on which are located semi-active or inactive Army installations used for mobilization and for reserve component training; and certain lands acquired by DOI or the Department of Agriculture under the Southern Nevada Public Land Management Act (P.L. 105-263). This report addresses only the PILT program administered by DOI. The authorized level of PILT payments is calculated under a complex formula. No precise dollar figure can be given in advance for each year's PILT authorized level. Five factors affect the calculation of a payment to a given county: the number of acres eligible for PILT payments, the county's population, payments in prior years from other specified federal land payment programs, state laws directing payments to a particular government purpose, and the Consumer Price Index as calculated by the Bureau of Labor Statistics. Before 2008, annual appropriations were necessary to fund PILT. However, beginning with the FY2008 payment and continuing through FY2012, a provision in P.L. 110-343 for mandatory spending ensured that all counties would receive 100% of the authorized payment. P.L. 112-141 extended mandatory spending to FY2013, though there was a later sequestration of 5.1% for that year. PILT's mandatory spending was renewed for another year in P.L. 113-79, resulting in an FY2014 payment of $436.9 million. As yet, Congress has not passed a measure for the FY2015 payment, normally expected to be dispersed in June 2015. However, the House amended H.R. 3979 to include the National Defense Authorization Act. The amendment included a provision (Section 3096) for $33 million in mandatory spending for PILT in FY2015. In addition, a December 10, 2014, draft of the Continuing Appropriations Act of FY2015 contained $372 million in discretionary spending. In total, these two figures would provide slightly less than full funding. Over the next few years, the broader debate for Congress might then be summarized as three decisions: (1) whether to approve full funding of PILT through future extensions of mandatory spending (either temporary or permanent); (2) whether instead to reduce the payments, perhaps through the annual appropriations process or by changing the PILT formula; and (3) whether to add or subtract any lands to the list of those now eligible for PILT payments. Since the creation of PILT in 1976, various other changes in the law have been proposed. One proposal has been to include additional lands under the PILT program, particularly Indian lands. Other lands are also mentioned for inclusion, such as those of the National Aeronautics and Space Administration and the Departments of Defense and Homeland Security.
Payments In Lieu Of Taxes On Certain Real Property Transferred By The Reconstruction Finance Corporation
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Author : United States. Congress. House. Committee on Government Operations. Legislation and Military Operations Subcommittee
language : en
Publisher:
Release Date : 1972
Payments In Lieu Of Taxes On Certain Real Property Transferred By The Reconstruction Finance Corporation written by United States. Congress. House. Committee on Government Operations. Legislation and Military Operations Subcommittee and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972 with Intergovernmental fiscal relations categories.
Increasing Federal Payments In Lieu Of Taxes And Providing For A Transfer Of Lands Between The Forest Service And Eagle And Pitkin Counties Colorado
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Author : United States. Congress. Senate. Committee on Energy and Natural Resources. Subcommittee on Public Lands, National Parks, and Forests
language : en
Publisher:
Release Date : 1991
Increasing Federal Payments In Lieu Of Taxes And Providing For A Transfer Of Lands Between The Forest Service And Eagle And Pitkin Counties Colorado written by United States. Congress. Senate. Committee on Energy and Natural Resources. Subcommittee on Public Lands, National Parks, and Forests and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1991 with Federal areas within states categories.
Fiscal Disparities Payments In Lieu Of Taxes
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Author : United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Intergovernmental Relations
language : en
Publisher:
Release Date : 1982
Fiscal Disparities Payments In Lieu Of Taxes written by United States. Congress. Senate. Committee on Governmental Affairs. Subcommittee on Intergovernmental Relations and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1982 with Energy policy categories.
Payments In Lieu Of Taxes
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Author : United States. Congress. House. Committee on Natural Resources. Subcommittee on National Parks, Forests, and Public Lands
language : en
Publisher:
Release Date : 1994
Payments In Lieu Of Taxes written by United States. Congress. House. Committee on Natural Resources. Subcommittee on National Parks, Forests, and Public Lands and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1994 with Business & Economics categories.