- Home
- Government Relations
- Federal Issues
- Payment in Lieu of Taxes (PILT)
Payment in Lieu of Taxes (PILT)
In 1976, the federal government created a Payment in Lieu of Taxes (PILT) program to provide payments to counties and other local governments with substantial acreage of federal land in their jurisdictions. The payments offset losses in tax revenues because federal land is not taxable by local governments. Counties with a substantial amount of land owned by the federal government have struggled to provide adequate services to the public in light of restricted tax revenue.
PILT payments support services like education, solid waste disposal, law enforcement, search and rescue, health care, environmental compliance, fire fighting, parks and recreation and other important community services.
Annual PILT funding levels remained static for many years. For nearly 2 decades, counties watched the value of their PILT receipts drop due to inflation. In 1995, NACo was successful in securing a legislative fix for the PILT formula, (P.L. 103-397), which adjusted annual authorization levels for inflation.
For FY 2014, PILT was extended through the farm bill (P.L. 113-79) as a fully funded, mandatory entitlement program at $425 million. Mandatory funding for FY 2013 was achieved through the Moving Ahead for Progress in the 21st Century Act (MAP-21)(P.L. 112-141) and provided $399 million in PILT funding. Previously, the enactment of the Emergency Economic Stabilization Act (P.L. 110-343) provided full funding for PILT from FY 2008 through FY 2012. From 1995 to 2007, PILT remained an appropriated program, and as a result was underfunded year after year.
In North Carolina, 47 counties have federal acreage. In FY2014, PILT payments to North Carolina counties totaled more than $4.2 million.
PILT payments support services like education, solid waste disposal, law enforcement, search and rescue, health care, environmental compliance, fire fighting, parks and recreation and other important community services.
Annual PILT funding levels remained static for many years. For nearly 2 decades, counties watched the value of their PILT receipts drop due to inflation. In 1995, NACo was successful in securing a legislative fix for the PILT formula, (P.L. 103-397), which adjusted annual authorization levels for inflation.
For FY 2014, PILT was extended through the farm bill (P.L. 113-79) as a fully funded, mandatory entitlement program at $425 million. Mandatory funding for FY 2013 was achieved through the Moving Ahead for Progress in the 21st Century Act (MAP-21)(P.L. 112-141) and provided $399 million in PILT funding. Previously, the enactment of the Emergency Economic Stabilization Act (P.L. 110-343) provided full funding for PILT from FY 2008 through FY 2012. From 1995 to 2007, PILT remained an appropriated program, and as a result was underfunded year after year.
In North Carolina, 47 counties have federal acreage. In FY2014, PILT payments to North Carolina counties totaled more than $4.2 million.
| County | Acreage | FY 2014 Payment |
| ALLEGHANY | 5,841 | $17,162 |
| ASHE | 1,946 | $5,016 |
| AVERY | 30,796 | $79,383 |
| BEAUFORT | 1 | $0 |
| BLADEN | 66 | $170 |
| BRUNSWICK | 1,506 | $3,882 |
| BUNCOMBE | 31,993 | $82,468 |
| BURKE | 50,343 | $129,768 |
| CALDWELL | 46,673 | $120,308 |
| CAMDEN | 258 | $665 |
| CARTERET | 61,582 | $158,739 |
| CHATHAM | 38,859 | $100,166 |
| CHEROKEE | 92,983 | $211,630 |
| CLAY | 66,599 | $171,666 |
| CRAVEN | 67,593 | $174,233 |
| CURRITUCK | 3,296 | $8,496 |
| DARE | 20,990 | $54,105 |
| DAVIDSON | 957 | $2,467 |
| DURHAM | 19,419 | $50,056 |
| GRAHAM | 113,695 | $245,265 |
| GRANVILLE | 8,778 | $22,627 |
| GUILFORD | 205 | $7,069 |
| HAYWOOD | 129,994 | $338,457 |
| HENDERSON | 19,060 | $49,131 |
| HYDE | 2,610 | $6,728 |
| JACKSON | 76,728 | $197,775 |
| JONES | 38,965 | $100,440 |
| MACON | 143,464 | $336,731 |
| MADISON | 54,295 | $139,955 |
| MCDOWELL | 66,543 | $150,983 |
| MITCHELL | 19,411 | $50,035 |
| MONTGOMERY | 40,361 | $104,037 |
| NEW HANOVER | 12 | $0 |
| ORANGE | 90 | $232 |
| PAMLICO | 4 | $0 |
| PENDER | 89 | $230 |
| RANDOLPH | 9,743 | $25,114 |
| SURRY | 963 | $2,483 |
| SWAIN | 240,349 | $619,543 |
| TRANSYLVANIA | 89,094 | $211,560 |
| TYRRELL | 2 | $0 |
| VANCE | 22,022 | $56,766 |
| WAKE | 20,076 | $51,749 |
| WARREN | 1,811 | $4,668 |
| WATAUGA | 9,362 | $24,132 |
| WILKES | 9,691 | $26,291 |
| YANCEY | 38,824 | $100,076 |