Eligibility

What entities are eligible for PILT payments?

Eligibility for payment is reserved for local governments that provide services such as those related to public safety, environment, housing, social services, and transportation. Payment is made directly to the eligible local government unless the state government chooses to enact legislation (under guidelines in section 6907 of Public Law 97-258) to receive the payments and, in turn, pass the money on to other smaller governmental units located within the counties (Wisconsin is the only state currently employing this option). 

Requirements

What can PILT payments be used for and must they be redistributed to other local government units?

Section 6902 of P.L. 97-258 states that PILT payments may be used by recipients for any governmental purpose and are not required to be further distributed by recipients (usually counties) to other local government units such as school districts or cities.

Payments made under sections 6904 and 6905 of the Act must be must be redistributed proportionally by recipients to units and school districts that lost real property taxes as a result of the Federal acquisition. Recipients may then use the payment for any governmental purpose. 

CFDA#

Does PILT have a Code of Federal Domestic Assistance (CFDA) number?

The CFDA number for the Payments in Lieu of Taxes program is 15.226.

Appropriation

What is the current level of appropriation for the PILT program?

On December 18, 2015, the President signed the Consolidated Appropriations Act, 2016 (P.L.114-113) which appropriated $452 million in discretionary funding for PILT. Based on the funding allocated, $451,600,000 is for payments to local governments and $400,000 is for administration of the program. 

Qualifying Acres

What lands does the DOI consider in calculating payments?

According to the formula established by the PILT law, there are three categories of entitlement lands:

  • Federal lands in the National Forest System and the National Park System, lands administered by the Bureau of Land Management, lands in Federal water resource projects, dredge areas maintained by the U.S. Corps of Engineers, inactive and semi-active Army installations, and some lands donated to the Federal Government (section 6902 payments).
  • Federal lands acquired after December 30, 1970, as additions to lands in the National Park System or National Forest Wilderness Areas (section 6904 payments).
  • Federal lands in the Redwood National Park or lands acquired in the Lake Tahoe Basin near Lake Tahoe under the Act of December 23, 1980, (Section 6904 or 6905 payments). 

Computations

How does DOI compute PILT payments?

DOI computes payments authorized under section 6902 of the Act using the greater of the following two alternatives:

(A) $2.64 (in FY 2016) times the number of acres of qualified Federal land in the unit of local government (as defined above), reduced by the amount of funds received by the county in the prior fiscal year under certain other Federal land receipt sharing programs such as the twenty-five percent timber program or the mineral leasing program.

-or-

(B) $.37 (in FY 2016) times the number of acres of qualified Federal land in the unit of local government, with no deduction for prior-year payments.

Both alternatives explained above are subject to a population ceiling limitation computed by multiplying the county population times a corresponding dollar value (adjusted annually for inflation) contained in the Act.

Section 6904 and 6905 payments are computed by taking one percent of the fair market value of land acquired for addition to the National Forest or National Park systems and comparing the result to the amount of property taxes paid on the land in the year prior to Federal acquisition. The payment is the lesser of the two.

Section 6904 payments are made annually for a period of five years. The first payment begins in the Federal fiscal year following the fiscal year in which the land was acquired by the Federal Government, unless mandated otherwise by law.

Section 6905 payments are also made annually but continue until five percent of the fair market value is fully paid. The first payment begins in the Federal fiscal year following the fiscal year in which the land was acquired by the Federal Government, unless mandated otherwise by law. However, the yearly payment may not exceed the lesser of one percent of the fair market value or the property taxes that were assessed prior to Federal acquisition.

Funding limitations are equitably applied to all payments under the program. Any PILT payment or portion of a payment that is not made as a result of funding limitations is not carried forward to future years. 

Inflation

Are payments adjusted for inflation?

The law, as amended in 1994, uses the Consumer Price Index to adjust the population limitations and per acre dollar amounts used to calculate alternatives "A" and "B" under section 6902. 

Deductions

What are "prior-year payments"?

Prior-year payments are Federal payments to local governments under programs other than PILT during the previous fiscal year. These payments include those made under the Refuge Revenue Sharing Fund, the National Forest Fund, the Taylor Grazing Act, the Mineral Leasing Act for acquired lands, the Federal Power Act, and the Secure Rural Schools and Community Self-Determination Act of 2000. The PILT Act requires each state to report these payments to DOI each year. 

Sequestration

Were the 2016 payments subject to sequester?

No. The $452 million in discretionary funding from the Consolidated and Further Continuing Appropriations Act, 2016 (P.L.114-113) is not subject to sequestration because the government wide discretionary amounts fell below the cap.

Payment Method and ACH Enrollment Form

How are payments made?

Payments are made by wire transfer directly to the local government bank accounts or by check to the address of record. If your local government is already registered in System for Award Management (SAM) you will need to make any bank account changes or address changes directly in SAM. If your local government is not registered in SAM you should register in SAM by going to https://www.sam.gov/portal/public/SAM. The SAM helpdesk number is (866) 606-8220. The information in SAM will interface to the financial system where your PILT payment is disbursed from.  Additional information about SAM can be found on the PILT website at https://www.doi.gov/pilt/sam-bulletin.

PILT Acreage Contacts

Who do I contact if I have questions about the PILT acreage contained in my county?

A list of PILT "entitlement land" by state, county and Federal agency used in the calculation of the FY 2016 PILT payments is available by clicking on the following title: Fiscal Year 2016 PILT Entitlement Land. 

Questions concerning a description (location, type, parcel size, etc.) of PILT entitlement land should be directed to the agency that owns or administers the land. The following is a list, by agency, of people to contact concerning PILT entitlement land. 

Bureau of Land Management
State   Name/Office  
Alaska   Lori Nelson  
Arizona   Rick Selbach   (602) 417-9314
California   Richard Bubb   (916) 978-4358
Colorado   John Beck   (303) 239-3882
Idaho   Charlotte Alexander   (208) 373-3895
Montana/ND/SD   Tammi Lorenz   (406) 896-5053
Nevada   Ronald Evenson   (775) 861-6411
NM/KS/OK/TX   Cynthia Sandoval   (505) 954-2198
Oregon/Washington   Jenny Liang   (503) 808-6299
Utah   Joy Wehking   (801) 539-4114
Wyoming/Nebraska   Marilyn Roth   (307) 775-6189
All other states   Frankie Morgan   (202) 912-7731
Army/Corps of Engineers   Rhonda Johnson (AL)   (251) 694-3674
Fish and Wildlife Service   Ken Fowler (VA)   (703) 358-1876
Forest Service   Holly Martin (OR)   (503) 808-2431
National Park Service   Nadine Leisz (DC)   (202) 354-6961
Bureau of Reclamation   Ryan Alcorn (CO)   (303) 445-2711

Additional Information

How do I obtain additional information?

For FY 2016, additional information concerning the PILT program may be obtained by writing to DOI, Office of Budget, 1849 C Street NW (Mail Stop 7413, MIB), Washington, D.C. 20240; by calling (202) 513-7783 or contact us.