Assigned to ED & FIN FOR
COMMITTEE
Assigned to ED & FIN FOR
COMMITTEE
ARIZONA STATE SENATE
Fifty-Third Legislature, Second Regular Session
Purpose
Directs payments in lieu of taxes (PILT) to school districts located on nontaxable federal lands.
Background
PILT are federal payments to local governments to help offset losses in property taxes due to nontaxable federal lands within their boundaries. The annual PILT to local governments are computed based on the number of acres of federal entitlement land within each county or jurisdiction. Federal entitlement lands include: 1) lands within the National Forest and the National Park Systems; 2) lands managed by the Bureau of Land Management (BLM); 3) lands affected by the U.S. Army Corps of Engineers and BLM water resources development projects; and 4) certain other federal lands (31 U.S.C. §§ 6901-6907). Arizona received $36,023,640 in PILT in FY 2017.
There is no anticipated fiscal impact to the state General Fund associated with this legislation.
Provisions
1. Requires a local government that receives PILT to distribute the monies to school districts where the nontaxable federal lands that generated those federal payments are located.
2. Requires each school district that receives monies to establish a PILT Fund and allows monies in the PILT Fund to be used for any purpose authorized under Title 15 of the Arizona Revised Statutes.
3. Becomes effective on the general effective date.
Prepared by Senate Research
February 13, 2018
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