Payments in Lieu of Taxes on Federal Real Property
Author | : United States. Advisory Commission on Intergovernmental Relations |
Publisher | : |
Total Pages | : 172 |
Release | : 1981 |
Genre | : Intergovernmental fiscal relations |
ISBN | : |
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Author | : United States. Advisory Commission on Intergovernmental Relations |
Publisher | : |
Total Pages | : 172 |
Release | : 1981 |
Genre | : Intergovernmental fiscal relations |
ISBN | : |
Author | : United States. Congress. House. Committee on Government Operations. Intergovernmental Relations and Human Resources Subcommittee |
Publisher | : |
Total Pages | : 300 |
Release | : 1982 |
Genre | : Federal-city relations |
ISBN | : |
Author | : United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues |
Publisher | : |
Total Pages | : 216 |
Release | : 1955 |
Genre | : Taxation and government property |
ISBN | : |
Author | : United States. Congress. House. Committee on Government Operations |
Publisher | : |
Total Pages | : 122 |
Release | : 1958 |
Genre | : Government business enterprises |
ISBN | : |
Considers legislation to extend payments to local governments in lieu of real property taxes on manufacturing plants owned by Federal Government.
Author | : United States. Congress. Senate. Committee on Government Operations |
Publisher | : |
Total Pages | : 48 |
Release | : 1956 |
Genre | : Taxation and government property |
ISBN | : |
Author | : Dayton Hall |
Publisher | : |
Total Pages | : 0 |
Release | : 2013 |
Genre | : |
ISBN | : |
The federal government makes Payments in Lieu of Taxes (“PILT”) to local governments to help ease the tax burden of federal ownership of land. Because federally owned land is nontaxable, PILT payments are intended to compensate local governments for losses in property taxes due to federal ownership of land within local governments' boundaries. This Article explains the history and application of the PILT program, analyzes the equity and efficiency of the legislation, concludes that certain aspects of the PILT Act are both inequitable and inefficient, and proposes appropriate revisions. Specifically, this Article concludes and proposes the following: (1) shifting to a tax equivalency payment system based on states' property valuation laws would be too complicated and inefficient, despite the benefit that such a program would provide more consistent, foreseeable payments to local governments; (2) PILT payments unjustifiably discriminate against less populated counties that contain substantial federal acreage, so the PILT calculation method should be revised to remedy this discrimination; (3) PILT distribution methods creates an inefficient incentive for states to form alternative political subdivisions to maximize payments, so this incentive should be eliminated; and (4) Congress must find a long-term funding solution so that local governments can rely on PILT payments in their long-term planning endeavors.
Author | : EBS Management Consultants |
Publisher | : |
Total Pages | : 698 |
Release | : 1970 |
Genre | : Federal areas within states |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reorganization and International Organizations |
Publisher | : |
Total Pages | : 116 |
Release | : 1959 |
Genre | : Taxation and government property |
ISBN | : |
Considers S. 910, to authorize payments to local governments to compensate for tax losses as a result of the presence of Federal tax immune property in their jurisdiction.
Author | : United States. Congress. Senate. Committee on Ways and Means |
Publisher | : |
Total Pages | : 502 |
Release | : 1936 |
Genre | : Public lands |
ISBN | : |
Author | : United States. Congress. Senate. Committee on Government Operations |
Publisher | : |
Total Pages | : 56 |
Release | : 1953 |
Genre | : Intergovernmental fiscal relations |
ISBN | : |
Considers legislation to authorize Federal payments to states and local governments in lieu of tax revenue lost by Federal acquisition of defense production facilities.