Payments in Lieu of Taxes on Federal Real Property
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
Published: 1981
Total Pages: 172
ISBN-13:
DOWNLOAD EBOOKRead and Download eBook Full
Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
Published: 1981
Total Pages: 172
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Government Operations. Intergovernmental Relations and Human Resources Subcommittee
Publisher:
Published: 1982
Total Pages: 314
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues
Publisher:
Published: 1955
Total Pages: 216
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. House. Committee on Government Operations
Publisher:
Published: 1958
Total Pages: 122
ISBN-13:
DOWNLOAD EBOOKConsiders legislation to extend payments to local governments in lieu of real property taxes on manufacturing plants owned by Federal Government.
Author: United States. Congress. Senate. Committee on Government Operations
Publisher:
Published: 1956
Total Pages: 48
ISBN-13:
DOWNLOAD EBOOKAuthor: Dayton Hall
Publisher:
Published: 2013
Total Pages: 0
ISBN-13:
DOWNLOAD EBOOKThe federal government makes Payments in Lieu of Taxes (“PILT”) to local governments to help ease the tax burden of federal ownership of land. Because federally owned land is nontaxable, PILT payments are intended to compensate local governments for losses in property taxes due to federal ownership of land within local governments' boundaries. This Article explains the history and application of the PILT program, analyzes the equity and efficiency of the legislation, concludes that certain aspects of the PILT Act are both inequitable and inefficient, and proposes appropriate revisions. Specifically, this Article concludes and proposes the following: (1) shifting to a tax equivalency payment system based on states' property valuation laws would be too complicated and inefficient, despite the benefit that such a program would provide more consistent, foreseeable payments to local governments; (2) PILT payments unjustifiably discriminate against less populated counties that contain substantial federal acreage, so the PILT calculation method should be revised to remedy this discrimination; (3) PILT distribution methods creates an inefficient incentive for states to form alternative political subdivisions to maximize payments, so this incentive should be eliminated; and (4) Congress must find a long-term funding solution so that local governments can rely on PILT payments in their long-term planning endeavors.
Author: EBS Management Consultants
Publisher:
Published: 1970
Total Pages: 698
ISBN-13:
DOWNLOAD EBOOKAuthor: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reorganization and International Organizations
Publisher:
Published: 1959
Total Pages: 116
ISBN-13:
DOWNLOAD EBOOKConsiders S. 910, to authorize payments to local governments to compensate for tax losses as a result of the presence of Federal tax immune property in their jurisdiction.
Author: United States. Congress. Senate. Committee on Government Operations
Publisher:
Published: 1953
Total Pages: 56
ISBN-13:
DOWNLOAD EBOOKConsiders legislation to authorize Federal payments to states and local governments in lieu of tax revenue lost by Federal acquisition of defense production facilities.
Author: United States. Congress. House. Committee on Interior and Insular Affairs. Subcommittee on the Environment
Publisher:
Published: 1974
Total Pages: 180
ISBN-13:
DOWNLOAD EBOOK