Program Descriptions
Program Number
15.226
Title
Payments In Lieu Of Taxes
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.
Status
Active
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.
Eligibility Requirements
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.
Application and Award Process
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
Assistance Considerations
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.
Post Assistance Requirements
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.
Financial Information
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.
Information Contacts
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.
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