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Payments In Lieu Of Taxes On State Owned Lands
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Book Synopsis Payments in Lieu of Taxes on State-owned Lands by : University of Wisconsin. Public Lands Impact Study Committee
Download or read book Payments in Lieu of Taxes on State-owned Lands written by University of Wisconsin. Public Lands Impact Study Committee and published by . This book was released on 1967 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue Sharing and Payments in Lieu of Taxes on the Public Lands by : EBS Management Consultants
Download or read book Revenue Sharing and Payments in Lieu of Taxes on the Public Lands written by EBS Management Consultants and published by . This book was released on 1970 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Payments in Lieu of Taxes on Public Lands Under the Jurisdiction of the Michigan Department of Conservation by : John H. Eichstedt
Download or read book Payments in Lieu of Taxes on Public Lands Under the Jurisdiction of the Michigan Department of Conservation written by John H. Eichstedt and published by . This book was released on 1956 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Payments in Lieu of Taxes on Federal Real Property by : United States. Advisory Commission on Intergovernmental Relations
Download or read book Payments in Lieu of Taxes on Federal Real Property written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1981 with total page 164 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. Senate. Committee on Energy and Natural Resources. Subcommittee on Public Lands, National Parks, and Forests Publisher : ISBN 13 : Total Pages :80 pages Book Rating :4.F/5 ( download)
Book Synopsis Increasing Federal Payments in Lieu of Taxes, and Providing for a Transfer of Lands Between the Forest Service and Eagle and Pitkin Counties, Colorado by : United States. Congress. Senate. Committee on Energy and Natural Resources. Subcommittee on Public Lands, National Parks, and Forests
Download or read book 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 published by . This book was released on 1991 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Payment in Lieu of Tax by : United States. Congress. House. Committee on Public Lands
Download or read book Payment in Lieu of Tax written by United States. Congress. House. Committee on Public Lands and published by . This book was released on 1949 with total page 78 pages. Available in PDF, EPUB and Kindle. Book excerpt: Committee Serial No. 8. Includes Legislative Reference Service report "Education of Children Living on Federal Reservations and in Localities Particularly Affected by Federal Activities." (p. 5-65).
Author :United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues Publisher : ISBN 13 : Total Pages :216 pages Book Rating :4.:/5 (319 download)
Book Synopsis A Study Committee Report on Payments in Lieu of Taxes and Shared Revenues by : United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues
Download or read book A Study Committee Report on Payments in Lieu of Taxes and Shared Revenues written by United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues and published by . This book was released on 1955 with total page 216 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Federal Land Ownership and the Public Land Laws by : Library of Congress. Legislative Reference Service
Download or read book Federal Land Ownership and the Public Land Laws written by Library of Congress. Legislative Reference Service and published by . This book was released on 1954 with total page 160 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Author :United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on the Environment Publisher : ISBN 13 : Total Pages :180 pages Book Rating :4.3/5 (91 download)
Book Synopsis Payments in Lieu of Taxes by : United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on the Environment
Download or read book Payments in Lieu of Taxes written by United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on the Environment and published by . This book was released on 1974 with total page 180 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Pilt (Payments in Lieu of Taxes) by : M. Lynne Corn
Download or read book Pilt (Payments in Lieu of Taxes) written by M. Lynne Corn and published by Createspace Independent Publishing Platform. This book was released on 2012-10-22 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.
Book Synopsis Revenue Sharing and Payments in Lieu of Taxes on the Public Lands by : EBS Management Consultants
Download or read book Revenue Sharing and Payments in Lieu of Taxes on the Public Lands written by EBS Management Consultants and published by . This book was released on 1970 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Revenue Sharing and Payments in Lieu of Taxes on the Public Lands by : EBS Management Consultants, inc
Download or read book Revenue Sharing and Payments in Lieu of Taxes on the Public Lands written by EBS Management Consultants, inc and published by . This book was released on 1970 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Institutional Property Tax Exemptions in Massachusetts by : Massachusetts Taxpayers Foundation
Download or read book Institutional Property Tax Exemptions in Massachusetts written by Massachusetts Taxpayers Foundation and published by . This book was released on 1971 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: ...Focuses on property tax exemptions for institutions directly serving the public; includes the legal basis of institutional tax exemptions in Massachusetts and other states, the extent and value of exempt property, the types of organizations and institutions which are receiving exemptions, and administrative practices in granting exemptions; statistics include percent distribution of exempt property in Boston by ward (1960-1970) and by neighborhood (1968), state owned land by use and acreage, total valuation of exempt property in the state by category (1930-1968), and a by town listing of total exemptions (1970); a copy of this item was in the BRA collection...
Book Synopsis Payments in Lieu of Taxes by : Daphne A. Kenyon
Download or read book Payments in Lieu of Taxes written by Daphne A. Kenyon and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Charitable nonprofit organizations, including private universities, nonprofit hospitals, museums, soup kitchens, churches, and retirement homes, are exempt from property taxation in all 50 states. At the same time, these nonprofits impose a cost on municipalities by consuming public services, such as police protection and roads. Payments in lieu of taxes (PILOTs) are payments made voluntarily by these nonprofits as a substitute for property taxes. In recent years, municipal revenue pressures have led to heightened interest in PILOTs, and over the last decade they have been used in at least 117 municipalities in at least 18 states. Large cities collecting PILOTs include Baltimore, Boston, Philadelphia, and Pittsburgh. Boston has one of the longest standing and the most revenue productive PILOT program in the United States. PILOTs are a tool to address two problems with the property tax exemption provided to nonprofits. First, the exemption is poorly targeted, since it mainly benefits nonprofits with the most valuable property holdings, rather than those providing the greatest public benefit. Second, a geographic mismatch often exists between the costs and benefits of the property tax exemption, since the cost of the exemption in terms of forgone tax revenue is borne by the municipality in which a nonprofit is located, but the public benefits provided by the nonprofit often extend to the rest of the state or even the whole nation. PILOTs can provide crucial revenue for certain municipalities, and are one way to make nonprofits pay for the public services they consume. However, PILOTs are often haphazard, secretive, and calculated in an ad hoc manner that results in widely varying payments among similar nonprofits. In addition, a municipality's attempt to collect PILOTs can prompt a battle with nonprofits and lead to years of contentious, costly, and unproductive litigation. For this policy focus report, authors Daphne A. Kenyon and Adam H. Langley have researched the continuing policy debate over property tax exemptions among municipalities and nonprofit organizations, and they offer the following recommendations. PILOTs are one revenue option for municipalities. They are most appropriate for municipalities that are highly reliant on the property tax and have a significant share of total property owned by nonprofits. For example, a Minnesota study found that while PILOTs could increase property tax revenue by more than ten percent in six municipalities, there was negligible revenue potential from PILOTs for the vast majority of Minnesota cities and towns. Similarly, PILOTs are not appropriate for all types of nonprofits. PILOTs are most suitable for nonprofits that own large amounts of tax-exempt property and provide modest benefits to local residents relative to their tax savings. Municipalities should work collaboratively with nonprofits when seeking PILOTs. The best PILOT initiatives arise out of a partnership between the municipality and local nonprofit organizations, because both sectors serve the general public and have an interest in an economically and fiscally healthy community. In some cities, case-by-case negotiation with one or several nonprofits is best, as is the case between Yale University and New Haven. In cities with a large number of nonprofits, such as Boston, creating a systematic PILOT program can promote horizontal equity among tax-exempt nonprofits and raise more revenue than negotiating individual agreements.
Author :Congressional Research Congressional Research Service Publisher :CreateSpace ISBN 13 :9781505450705 Total Pages :26 pages Book Rating :4.4/5 (57 download)
Book Synopsis Pilt (Payments in Lieu of Taxes) by : Congressional Research Congressional Research Service
Download or read book Pilt (Payments in Lieu of Taxes) written by Congressional Research Congressional Research Service and published by CreateSpace. This book was released on 2014-12-05 with total page 26 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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 $70 million in mandatory spending for PILT. If enacted, this amount would provide roughly 16% of full funding, or perhaps less, depending on any increase in the formula-based authorized amount. Supporters of PILT are expected to seek other funding in addition to this amount. 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.
Author :United States. Advisory Commission on Intergovernmental Relations Publisher : ISBN 13 : Total Pages :220 pages Book Rating :4.3/5 (91 download)
Book Synopsis Payments in Lieu of Taxes on Federal Real Property by : United States. Advisory Commission on Intergovernmental Relations
Download or read book Payments in Lieu of Taxes on Federal Real Property written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1982 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Payments in Lieu of Taxes on Federal Real Property, Appendices by :
Download or read book Payments in Lieu of Taxes on Federal Real Property, Appendices written by and published by . This book was released on 1982 with total page 212 pages. Available in PDF, EPUB and Kindle. Book excerpt:
