An analysis of PILT-related payments and likely property tax liability of Federal resource management lands

Ervin G. Schuster; Paul R. Beckley; Jennifer Bushur; Krista Gebert; Michael J. Niccolucci

doi:10.2737/RMRS-GTR-36

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An analysis of PILT-related payments and likely property tax liability of Federal resource management lands

Informally Refereed

Authors:

Ervin G. Schuster, Paul R. Beckley, Jennifer Bushur, Krista Gebert, Michael J. Niccolucci

Year:

1999

Type:

General Technical Report

Station:

Rocky Mountain Research Station

DOI:

https://doi.org/10.2737/RMRS-GTR-36

Source:

Gen. Tech. Rep. RMRS GTR-36WWW. Ogden, UT: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station. 23 p.

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Abstract

This report stems from Congressional concern over the equivalency between Federal payments to counties containing Federal resource management lands, the likely tax liability, and other county-level benefits and costs associated with those lands. Results indicate that the overall tax liability on Federal lands is almost three times the Federal payments. A survey of county executive officers indicates that the direct fiscal costs or benefits to county governments from Federal lands and programs are modest.

Keywords

revenue sharing, tax equivalency, PILT, payments to counties, Payments in Lieu of Taxes Act

Citation

Schuster, Ervin G.; Beckley, Paul R.; Bushur, Jennifer M.; Gebert, Krista M.; Niccolucci, Michael J. 1999. An analysis of PILT-related payments and likely property tax liability of Federal resource management lands. Gen. Tech. Rep. RMRS GTR-36. Ogden, UT: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station. 23 p.