Payments in Lieu of Taxes on Federal Real Property

Payments in Lieu of Taxes on Federal Real Property PDF Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Intergovernmental fiscal relations
Languages : en
Pages : 172

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Payments in Lieu of Taxes on Federal Real Property

Payments in Lieu of Taxes on Federal Real Property PDF Author: United States. Advisory Commission on Intergovernmental Relations
Publisher:
ISBN:
Category : Intergovernmental fiscal relations
Languages : en
Pages : 172

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Federal Payments in Lieu of Property Taxes

Federal Payments in Lieu of Property Taxes PDF Author: United States. Congress. House. Committee on Government Operations. Intergovernmental Relations and Human Resources Subcommittee
Publisher:
ISBN:
Category : Federal-city relations
Languages : en
Pages : 300

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A Study Committee Report on Payments in Lieu of Taxes and Shared Revenues

A Study Committee Report on Payments in Lieu of Taxes and Shared Revenues PDF Author: United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues
Publisher:
ISBN:
Category : Taxation and government property
Languages : en
Pages : 216

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Payments in Lieu of Taxes

Payments in Lieu of Taxes PDF Author: United States. Congress. House. Committee on Government Operations
Publisher:
ISBN:
Category : Government business enterprises
Languages : en
Pages : 122

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Book Description
Considers legislation to extend payments to local governments in lieu of real property taxes on manufacturing plants owned by Federal Government.

Authorizing the Payment to Local Governments of Sums in Lieu of Taxes and Special Assessments with Respect to Certain Federal Real Property

Authorizing the Payment to Local Governments of Sums in Lieu of Taxes and Special Assessments with Respect to Certain Federal Real Property PDF Author: United States. Congress. Senate. Committee on Government Operations
Publisher:
ISBN:
Category : Taxation and government property
Languages : en
Pages : 48

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Payments in Lieu of Taxes

Payments in Lieu of Taxes PDF Author: Dayton Hall
Publisher:
ISBN:
Category :
Languages : en
Pages : 0

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Book Description
The 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.

Revenue Sharing and Payments in Lieu of Taxes on the Public Lands

Revenue Sharing and Payments in Lieu of Taxes on the Public Lands PDF Author: EBS Management Consultants
Publisher:
ISBN:
Category : Federal areas within states
Languages : en
Pages : 698

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Payments in Lieu of Taxes

Payments in Lieu of Taxes PDF Author: United States. Congress. Senate. Committee on Government Operations. Subcommittee on Reorganization and International Organizations
Publisher:
ISBN:
Category : Taxation and government property
Languages : en
Pages : 116

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Book Description
Considers 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.

Payments in Lieu of Taxes on Resettlement Projects

Payments in Lieu of Taxes on Resettlement Projects PDF Author: United States. Congress. Senate. Committee on Ways and Means
Publisher:
ISBN:
Category : Public lands
Languages : en
Pages : 502

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Payments in Lieu of Taxes to States Or Local Taxing Units

Payments in Lieu of Taxes to States Or Local Taxing Units PDF Author: United States. Congress. Senate. Committee on Government Operations
Publisher:
ISBN:
Category : Intergovernmental fiscal relations
Languages : en
Pages : 56

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Book Description
Considers legislation to authorize Federal payments to states and local governments in lieu of tax revenue lost by Federal acquisition of defense production facilities.