• Eligibility
• Requirements
• CFDA#
• Appropriation
• Qualifying Acres
• Computations
• Inflation
• Deductions
• Payment Method and ACH Enrollment Form
• New Laws Affecting Pilt
• PILT Acreage Contacts
• Current Events
• Additional Information

Eligibility
What entities are eligible for payments?

Eligibility for payment under the PILT program is reserved for local governments (usually counties) that provide services such as those related to public safety, environment, housing, social services, and transportation. Payment is made directly to the eligible local government unless the state government chooses to enact legislation (under guidelines prescribed in section 6907 of P.L. 97-258) to receive the payments and, in turn, pass the money on to other smaller governmental units located within the counties (Wisconsin is the only State currently employing this option).

Requirements
What can PILT payments be used for and must they be redistributed to other local government units?

Section 6902 of P.L. 97-258 states that PILT payments may be used by recipients for any governmental purpose and are not required to be further distributed by recipients (usually counties) to other local government units such as school districts or cities.

Payments made under sections 6904 and 6905 of the Act must be must be redistributed proportionally by recipients to units and school districts that lost real property taxes as a result of the Federal acquisition. Recipients may then use the payment for any governmental purpose.

CFDA#
Does PILT have a Code of Federal Domestic Assistance (CFDA) number?

The CFDA number for the Payments in Lieu of Taxes program is 15.226.

Appropriation
What is the current level of appropriation for the PILT program?

In FY 2008, Congress appropriated $228.9 million for the PILT program. Of this amount, approximately $393 thousand was earmarked for administrative expenses necessary to run the program and the remaining $228.5 million was distributed to approximately 1,850 local government units (mostly counties) in 49 States, the District of Columbia, Guam, Puerto Rico, and Virgin Islands.

Qualifying Acres
What lands does the DOI consider in calculating payments?

According to the formula established by the PILT law, there are three categories of entitlement lands:

Computations
How does DOI compute PILT payments?

DOI computes payments authorized under section 6902 of the Act using the greater of the following two alternatives:

(A) $2.29 (in fiscal year 2008) times the number of acres of qualified Federal land in the county (as defined above), reduced by the amount of funds received by the county in the prior fiscal year under certain other Federal land receipt sharing programs such as the twenty-five percent timber program or the mineral leasing program

-or-

(B) Thirty-two cents (in fiscal year 2008) times the number of acres of qualified Federal land in the county, with no deduction for prior-year payments.

Both alternatives explained above are subject to a population ceiling limitation computed by multiplying the county population times a corresponding dollar value (adjusted annually for inflation) contained in the Act.

Section 6904 and 6905 payments are computed by taking one percent of the fair market value of land acquired for addition to the National Forest or National Park systems and comparing the result to the amount of property taxes paid on the land in the year prior to Federal acquisition. The county payment is the lesser of the two.

Section 6904 payments are made annually for a period of five years. The first payment begins in the Federal fiscal year following the fiscal year in which the land was acquired by the Federal Government, unless mandated otherwise by law.

Section 6905 payments are also made annually but continue until five percent of the fair market value is fully paid. The first payment begins in the Federal fiscal year following the fiscal year in which the land was acquired by the Federal Government, unless mandated otherwise by law. However, the yearly payment may not exceed the lesser of one percent of the fair market value or the property taxes that were assessed prior to Federal acquisition.

Congress sets annual funding limitations that may also affect the amount of PILT payments. Funding limitations are equitably applied to all payments under the program. Any PILT payment or portion of a payment that is not made as a result of funding limitations is not carried forward to future years.

Inflation
Are payments adjusted for inflation?

The law, as amended in 1994, uses the Consumer Price Index to adjust the population limitations and the per acre dollar amounts used to calculate alternatives "A" and "B" under section 6902.

Deductions
What are "prior-year payments"?

Prior-year payments are Federal payments to local government under programs other than PILT during the previous fiscal year. These payments include those made under the Refuge Revenue Sharing Fund, the National Forest Fund, the Taylor Grazing Act, the Mineral Leasing Act for acquired lands, and the Federal Power Act. The PILT Act requires the governor of each state to report these payments to DOI each year.

Payment Method and ACH Enrollment Form
How are payments made?

To make changes to a county's address or bank account number, you should contact Debbie SanRah at the National Business Center on (303) 969-7378. To enroll a county in our wire transfer program you should complete an ACH Vendor/Miscellaneous Payment Enrollment form and mail or fax it to the address indicated on the form.

New Laws Affecting Pilt
Have there been any new laws enacted within the last year that may affect PILT payments?

The Emergency Economic Stabilization Act of 2008 (Public Law 110-343) was enacted on October 3, 2008 and authorized full funding for the PILT program from 2008 through 2012.

PILT Acreage Contacts
Who do I contact if I have questions about the PILT acreage contained in my county?

A list of PILT "entitlement land" by state, county and Federal agency for fiscal year 2008 is available by clicking on the following title:

Fiscal Year 2008 PILT Entitlement Land

Questions concerning a description (location, type, parcel size, etc.) of PILT entitlement land should be directed to the agency that owns or administers the land. The following is a list, by agency, of people to contact concerning PILT entitlement land:

Current Events
What upcoming events related to the PILT program should I be aware of?

The FY 2007 PILT payments were sent out on June 15, 2007.

The FY 2008 PILT payments will be made on June 12, 2008.

Additional Information
Where can I obtain additional information?

For FY 2008, additional information concerning the PILT program may be obtained by writing to DOI, Office of Budget, 1849 C Street, NW. (Room 4012, MIB.), Washington, D.C. 20240; or calling DOI at (202) 208-3157.