Payments in Lieu of Taxes

Welcome to the PILT Website

Payments in Lieu of Taxes (PILT) are Federal payments to local governments to help offset losses in property taxes due to the existence of nontaxable Federal lands within their boundaries. The original law is Public Law (P.L.) 94-565, dated October 20, 1976. This law was rewritten and amended by P.L. 97-258 on September 13, 1982 and codified at Chapter 69, Title 31 of the United States Code. The law recognizes the financial impact of the inability of local governments to collect property taxes on federally owned land.

PILT payments help local governments carry out such vital services as firefighting and police protection, construction of public schools and roads, and search-and-rescue operations. PILT payments are made annually for tax-exempt Federal lands administered by Department of the Interior agencies, including the Bureau of Land Management, the National Park Service, the U.S. Fish and Wildlife Service, and the Bureau of Reclamation. Additionally, PILT payments cover Federal lands administered by the U.S. Forest Service, U.S. Army Corps of Engineers, and the Utah Reclamation Mitigation and Conservation Commission. PILT payments are one of the ways the Federal Government can fulfill its role of being a good neighbor to local communities.

Interior’s Office of the Secretary has administrative authority over the PILT program. In addition to other responsibilities, the Department calculates payments according to the formulas established by law and distributes the available funds. Applicable DOI regulations pertaining to the PILT program were published as a final rule in the Federal Register on December 7, 2004.

The formula used to compute the payments is contained in the PILT Act and is based on population, revenue-sharing payments, and the amount of Federal land within an affected county. PILT payments are made in addition to other Federal payments to States, such as, those for oil and gas leasing, livestock grazing, and timber harvesting. Since these payments began in 1977, the Department has distributed more than $10.2 billion dollars in PILT payments to 49 States (all but Rhode Island), the District of Columbia, Puerto Rico, Guam, and the Virgin Islands.

For additional information, see the press release announcing the 2021 PILT payments, or search for individual PILT payments by State or by State and county

For questions about the PILT program, please contact Dionna Kiernan, the PILT Program Manager, at (202) 513-7783 or email DOI_PILT@ios.doi.gov.

Important News

  • 4/28/2022: On March 15, 2022 the President signed the Consolidated Appropriations Act, 2022 (P.L. 117-103) which appropriated full funding for PILT. The Department is currently in the process of completing the steps necessary to calculate payments and is on track to issue payments by the end of June. To prepare for payments, local governments should ensure their System of Award Management (SAM) account is active and banking information is up to date.
  • 3/14/2022: The Department issued the annual request for prior year payment data to State Governors and working level points of contact. Local governments should receive their payments on time, provided the requested information is furnished by March 25, 2022. For the 2022 PILT program year, the Department will again use the PILT Portal for States to upload their certification package materials. If you have not received the data call or have questions, please contact the PILT program manager at (202) 513-7783 or via e-mail at doi_pilt@ios.doi.gov.
  • 12/7/2021: Funding for the PILT program is continued at the 2021 rate under Section 101 of the Continuing Appropriations Act, 2022 (P.L. 117-70). This provision allows the Department to initiate the 2022 data collection process. The Department issued the annual request for qualified acreage totals to appropriate Federal Agency and DOI Bureau points of contacts with a requested due date of December 16, 2021. If you have not received the data call or have questions, please contact the PILT program manager at (202) 513-7783 or via e-mail at doi_pilt@ios.doi.gov.
  • 6/24/2021: PILT payments totaling $529.3 million were made to more than 1,900 local governments. The press release on the payments provides additional information. For questions concerning your payment, please contact Dionna Kiernan, the PILT Program Manager, at 202–513–7783 or DOI_PILT@ios.doi.gov.