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| 15.226 PAYMENTS IN LIEU OF TAXES |
| (PILT) |
| FEDERAL AGENCY |
| OFFICE OF THE SECRETARY, DEPARTMENT OF THE INTERIOR |
| AUTHORIZATION |
| Payment for Entitlement Land, Public Law 97-258, as amended, 31 U.S.C. 6901-6907. |
| OBJECTIVES |
| To compensate local taxing units (usually County governments) for the loss of taxes from Federally-owned and acquired lands. Payment amounts are determined by several codified formulas (U.S.C. 6901-6907) and is designed to supplement other Federal land revenue sharing payments that local units may be receiving. |
| TYPES OF ASSISTANCE |
| Direct Payments with Unrestricted Use; Direct Payments for Specified Use. |
| USES AND USE RESTRICTIONS |
| Payments made under Section 6902 of the Law may be used for any governmental purpose. Payments made under Sections 6904 and 6905 must be distributed to units and school districts that lost real property taxes because of the acquisition of lands by the Federal government. |
| Applicant Eligibility |
| Local units containing eligible acres of PILT entitlement land as defined in Section 6901 will receive automatic payment distribution as computed in accordance with Section 6903 of the Law. |
| Beneficiary Eligibility |
| County governments in which Federal lands are located or have been acquired for purposes defined under Objectives. |
| Credentials/Documentation |
| Payments under Section 6902 are computed based on: 1) the number of acres of PILT entitlement land owned or administered by the Federal government, 2) the amount of prior year payments received by the unit under other Federal programs, and 3) the population of the unit as reported by the U.S. Census Bureau. Payments under Section 6904 and Section 6905 are computed based on: 1) the fair market value of the acquired land, and 2) the amount of real property taxes paid on the land in the year prior to Federal acquisition. This program is excluded from coverage under OMB Circular No. A-87. |
| Preapplication Coordination |
| None. This program is excluded from coverage under E.O. 12372 and OMB Circular No. A-102. |
| Application Procedure |
| Automatic distribution is made as authorized by 31 U.S.C. 6901-6907. No application is necessary. This program is excluded from coverage under OMB Circular No. A-110. |
| Award Procedure |
| Not applicable. |
| Deadlines |
| None. |
| Range of Approval/Disapproval Time |
| Not applicable. |
| Appeals |
| Not applicable. |
| Renewals |
| Not applicable. |
| Formula and Matching Requirements |
| Payments under Section 6902 are computed based on: 1) the number of acres of PILT entitlement land owned or administered by the Federal government, 2) the amount of prior year payments received by the unit under other Federal programs, and 3) the population of the unit as reported by the U.S. Census Bureau. Payments under Section 6904 and Section 6905 are computed based on: 1) the fair market value of the acquired land, and 2) the amount of real property taxes paid on the land in the year prior to Federal acquisition. There are no matching requirements. |
| Length and Time Phasing of Assistance |
| Not applicable. |
| Reports |
| None. |
| Audits |
| The Governor of each State is required under Section 6903 to submit audited or certified information to the authorized officer for the PILT program on the amounts of payments received by the units in the prior year under other Federal programs as detailed in Section 6903. |
| Records |
| None. |
| Account Identification |
| 14-1114-0-1-806. |
| Obligations |
| (Grants) FY 07 $198,000,000; FY 08 est. not available; and FY 09 est. not available. |
| Range and Average of Financial Assistance |
| Not applicable. |
| PROGRAM ACCOMPLISHMENTS |
| Not applicable. |
| REGULATIONS, GUIDELINES, AND LITERATURE |
| Not applicable. |
| Regional or Local Office |
| Not applicable. |
| Headquarters Office |
| PILT Specialist, Office of Budget, Department of the Interior, 1849 C St N.W., (Room 4012), Washington, DC 20240. Telephone: (202) 208-3157. FTS is not available. |
| Web Site Address |
| http://www.doi.gov/budget/pilt |
| RELATED PROGRAMS |
| None. |
| EXAMPLES OF FUNDED PROJECTS |
| Not applicable. |
| CRITERIA FOR SELECTING PROPOSALS |
| Not applicable. |
|
General Services Administration Office of Chief Acquisition Officer Regulatory and Federal Assistance Division (VIR) |
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