Rocky Mountain Research Station Publications
RMRS Online Publication
RMRS-GTR-36WWW: An analysis of PILT-related payments and likely property tax liability of Federal resource management lands
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-36WWW. Ogden, UT: U.S. Department of Agriculture, Forest Service, Rocky Mountain Research Station. 23 p.
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
Please note: This publication is only available electronically.
About PDFs: For best results, do not open the PDF in your Web browser. Right-click on the PDF link to download the PDF file directly to your computer. Click here for more PDF help.
PDF File Size: 195 K
An analysis of PILT-related payments and likely property tax liability
of Federal resource management lands
Electronic Publish Date: September, 1999
Last Update: October 27, 2011
RMRS Publications | Order a publication | Contact Us