I 

117TH CONGRESS 

1ST SESSION H. R. 2755 

To require the Secretary of the Interior to develop a modeling tool, conduct 

a study, and issue reports relating to the tax equivalent amount of 

payments under the Payments in Lieu of Taxes program. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 22, 2021 

Mrs. BOEBERT (for herself, Mr. SMITH of Missouri, Mr. LAMBORN, Mr. 

NEWHOUSE, Mr. LAMALFA, Mr. SIMPSON, Mr. GOHMERT, Mr. VALADAO, 

Mr. ROSENDALE, and Mr. FULCHER) introduced the following bill; which 

was referred to the Committee on Natural Resources 

A BILL 

To require the Secretary of the Interior to develop a modeling tool, conduct a study, and issue reports relating 

to the tax equivalent amount of payments under the 

Payments in Lieu of Taxes program. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Making Obligations 

5 Right by Enlarging Payments In Lieu of Taxes Act’’ or 

6 the ‘‘MORE PILT Act’’. 


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1 SEC. 2. FINDINGS; SENSE OF CONGRESS. 

2 (a) FINDINGS.—Congress finds that— 

3 (1) Congress agreed with recommendations of a 

4 Federal commission that, if Federal land is to be re5 tained by the Federal Government and not con6 tribute to the tax bases of the units of general local 

7 government within the jurisdictions of which the 

8 land is located, compensation should be offered to 

9 those units of general local government to make up 

10 for the presence of nontaxable land within the juris11 dictions of those units of general local government; 

12 (2)(A) units of general local government rely on 

13 the stability of property tax revenues; and 

14 (B) Federal programs that are subject to the 

15 annual appropriations process, such as the Pay16 ments in Lieu of Taxes program, offer far less cer17 tainty than property taxes as a form of revenue for 

18 units of general local government; 

19 (3) Federal agencies have determined that pay20 ments to units of general local government under the 

21 Payments in Lieu of Taxes program are far lower 

22 than what would be due to units of general local 

23 government under tax equivalency; 

24 (4) payments under the Payments in Lieu of 

25 Taxes program help units of general local govern26 ment carry out vital services, such as firefighting, 


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1 police protection, public education, construction of 

2 public schools, construction of roads, and search3 and-rescue operations; and 

4 (5) the technology exists to more accurately ap5 proximate what the taxable value of land held by the 

6 Federal Government would be if that land were tax7 able by units of general local government. 

8 (b) SENSE OF CONGRESS.—It is the sense of Con9 gress that the Federal Government should— 

10 (1) determine the amount that payments under 

11 the Payments in Lieu of Taxes program would be if 

12 those payments were equivalent to the tax revenues 

13 that units of general local government would other14 wise receive for the same land; and 

15 (2) compensate those units of general local gov16 ernment accordingly. 

17 SEC. 3. DEFINITIONS. 

18 In this Act: 

19 (1) ENTITLEMENT LAND.—The term ‘‘entitle20 ment land’’ has the meaning given the term in sec21 tion 6901 of title 31, United States Code. 

22 (2) HIGHEST AND BEST USE.— 

23 (A) IN GENERAL.—The term ‘‘highest and 

24 best use’’, with respect to a parcel of entitle25 ment land, means the potential use described in 


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1 subparagraph (B) that would result in the high2 est value of the land. 

3 (B) POTENTIAL USES DESCRIBED.—A po4 tential use referred to in subparagraph (A) is 

5 any use of a parcel of land that, in the absence 

6 of Federal ownership of the land, would be— 

7 (i) physically possible; 

8 (ii) reasonably probable; 

9 (iii) legal; 

10 (iv) appropriately supported; and 

11 (v) financially feasible. 

12 (3) MARKET VALUE.—The term ‘‘market 

13 value’’, with respect to a parcel of entitlement land, 

14 means the value that the land would have in a fair 

15 and open market— 

16 (A) disregarding any limitation on eco17 nomic development and any other development 

18 restriction due to Federal ownership of the land 

19 or any Federal designation; and 

20 (B) calculated within an appropriate mar21 gin of error, as determined by the Secretary. 

22 (4) PAYMENTS IN LIEU OF TAXES PROGRAM.— 

23 The term ‘‘Payments in Lieu of Taxes program’’ 

24 means the Payments in Lieu of Taxes program esVerDate Sep 11 2014 06:14 Jun 16, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2755.IH H2755

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1 tablished under chapter 69 of title 31, United States 

2 Code. 

3 (5) SECRETARY.—The term ‘‘Secretary’’ means 

4 the Secretary of the Interior. 

5 (6) TAX EQUIVALENT AMOUNT.—The term ‘‘tax 

6 equivalent amount’’, with respect to payments under 

7 the Payments in Lieu of Taxes program, means the 

8 approximate amount of property tax revenues that 

9 would be generated for units of general local govern10 ment with respect to entitlement land— 

11 (A) if that land were— 

12 (i) privately owned; and 

13 (ii) subject to— 

14 (I) local zoning laws (including 

15 regulations); 

16 (II) local tax laws (including reg17 ulations); and 

18 (III) any other relevant law, rule, 

19 or authority; and 

20 (B) taking into account any maximum or 

21 minimum taxable value of land that is imposed 

22 by a State or unit of general local government. 

23 (7) TOOL.—The term ‘‘tool’’ means the tool or 

24 combination of tools developed and maintained 

25 under section 4(a)(1). 


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1 (8) UNIT OF GENERAL LOCAL GOVERNMENT.— 

2 The term ‘‘unit of general local government’’ has the 

3 meaning given the term in section 6901 of title 31, 

4 United States Code. 

5 SEC. 4. MODELING TOOL, STUDY, AND REPORTS RELATING 

6 TO THE TAX EQUIVALENT AMOUNT OF PAY7 MENTS UNDER THE PAYMENTS IN LIEU OF 

8 TAXES PROGRAM. 

9 (a) MODELING TOOL.— 

10 (1) IN GENERAL.—Not later than 2 years after 

11 the date of enactment of this Act, the Secretary, in 

12 consultation with the Secretary of Agriculture and 

13 the head of any other Federal agency that the Sec14 retary determines to be appropriate, shall develop 

15 and maintain a market analysis tool, mass appraisal 

16 tool, or other appropriate modeling tool (or combina17 tion of tools), as determined to be appropriate by the 

18 Secretary, that— 

19 (A) accounts for— 

20 (i) reasonable and customary valu21 ation factors; and 

22 (ii) if, in the determination of the Sec23 retary, data are inadequate to calculate a 

24 sufficiently precise estimate of the market 

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1 ment land, assumptions of those factors; 

2 and 

3 (B) calculates, in a timely manner— 

4 (i) the approximate market value of 

5 entitlement land; and 

6 (ii) the approximate tax equivalent 

7 amount of payments under the Payments 

8 in Lieu of Taxes program for that land. 

9 (2) REQUIREMENTS.—The tool shall— 

10 (A) calculate, in a timely manner, the ap11 proximate market value of entitlement land; 

12 (B) enable an employee or agent of the 

13 Department of the Interior to manually modify 

14 factors relating to the valuation model used by 

15 the tool to calculate, in a timely manner, the 

16 market value of entitlement land based on new 

17 assumptions relating to that land; 

18 (C) to the maximum extent practicable, 

19 provide technical anchors relating to market 

20 data— 

21 (i) to ensure the ongoing integrity of 

22 the tool; and 

23 (ii) to ensure that the land values de24 termined by the tool are defensible and 


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1 based on sound and generally accepted 

2 valuation methodologies; 

3 (D) to the maximum extent practicable, as4 similate, in a visual interface— 

5 (i) market data, including the avail6 ability of mineral extraction, energy pro7 duction, water management, timber man8 agement, agricultural uses, and rec9 reational uses with respect to the applica10 ble land; and 

11 (ii) geospatial data relating to all enti12 tlement land; 

13 (E) as frequently as practicable, automati14 cally adjust to reflect current market condi15 tions, as reflected in readily available market 

16 sources, as determined by the Secretary, in con17 sultation with the Secretary of Agriculture; 

18 (F) allow a user of the tool— 

19 (i) to estimate the value of entitle20 ment land as that land is currently used; 

21 and 

22 (ii) to estimate changes in that value 

23 due to future uses under various scenarios 

24 under private ownership; and 


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1 (G) provide a variety of estimates of the 

2 value of any entitlement land for which there is 

3 no comparable non-Federal land from which to 

4 derive the information necessary to accurately 

5 calculate the market value of the entitlement 

6 land, including an estimate based on the high7 est and best use of the entitlement land if the 

8 entitlement land were privately owned. 

9 (b) STUDY AND REPORTS.— 

10 (1) IN GENERAL.—Not later than 2 years after 

11 the date of enactment of this Act, and annually 

12 thereafter for 4 years, the Secretary, in consultation 

13 with the Secretary of Agriculture and the head of 

14 any other Federal agency that the Secretary deter15 mines to be appropriate, shall— 

16 (A) conduct a study— 

17 (i) to evaluate all entitlement land; 

18 (ii) to determine, to the maximum ex19 tent practicable, the market value of that 

20 land; and 

21 (iii) to determine, to the maximum ex22 tent practicable, the tax equivalent amount 

23 of payments under the Payments in Lieu 

24 of Taxes program for that land; and 


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1 (B) submit to Congress and make publicly 

2 available a report describing— 

3 (i) the results of the study conducted 

4 under subparagraph (A); and 

5 (ii) how payments under the Pay6 ments in Lieu of Taxes program could 

7 more accurately reflect the tax equivalent 

8 amount. 

9 (2) REQUIREMENT.—In conducting the study 

10 under paragraph (1)(A), the Secretary shall consider 

11 any studies conducted by States, counties, or other 

12 taxing jurisdictions pertaining to the tax equivalent 

13 amount of payments under the Payments in Lieu of 

14 Taxes program. 

15 (3) PRELIMINARY REPORT.—Not later than 1 

16 year after the date of enactment of this Act, the 

17 Secretary, in consultation with the Secretary of Ag18 riculture and the head of any other Federal agency 

19 that the Secretary determines to be appropriate, 

20 shall submit to Congress a report that— 

21 (A) describes the progress of the Secretary 

22 in— 

23 (i) developing the tool; and 

24 (ii) conducting the study under para25 graph (1)(A); 


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1 (B) contains an assessment of the accuracy 

2 with which the Secretary will be able to deter3 mine— 

4 (i) the market value of entitlement 

5 land; and 

6 (ii) the tax equivalent amount of pay7 ments under the Payments in Lieu of 

8 Taxes program for that land; 

9 (C) describes the models and data that the 

10 Secretary has developed or collected, or intends 

11 to develop or collect, as applicable, and plans to 

12 use in determining— 

13 (i) the market value of entitlement 

14 land; and 

15 (ii) the tax equivalent amount of pay16 ments under the Payments in Lieu of 

17 Taxes program for that land; and 

18 (D) includes any other information that, in 

19 the determination of the Secretary, is relevant 

20 to— 

21 (i) the efficacy of the tool; 

22 (ii) the determination of— 

23 (I) the market value of entitle24 ment land; or 


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1 (II) the tax equivalent amount of 

2 payments under the Payments in Lieu 

3 of Taxes program for that land; or 

4 (iii) the effects of providing payments 

5 under the Payments in Lieu of Taxes pro6 gram that more accurately reflect the tax 

7 equivalent amount. 

8 (c) CONTRACTS AND CONSULTANTS.—The Secretary 

9 may contract or consult with any public or private entity 

10 to analyze data, conduct research, or develop a model that 

11 would contribute to the reports under subsection (b) or 

12 the tool. 

13 (d) DATA COLLECTION AND REPORTING.— 

14 (1) IN GENERAL.—The Secretary may develop 

15 reporting methods to allow units of general local 

16 government to self-report, not more frequently than 

17 annually, data, including, as the Secretary deter18 mines to be necessary— 

19 (A) property tax values of land; 

20 (B) zoning restrictions; and 

21 (C) mill levies. 

22 (2) TECHNICAL ASSISTANCE.—The Secretary 

23 may provide technical assistance to units of general 

24 local government with respect to the reporting of in25 formation under paragraph (1). 


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1 (e) AVAILABILITY OF INFORMATION.— 

2 (1) REQUEST FOR INFORMATION.—Any indi3 vidual or entity may submit to the Secretary a re4 quest for information relating to the method used by 

5 the Secretary to determine— 

6 (A) the market value of entitlement land; 

7 or 

8 (B) the tax equivalent amount of payments 

9 under the Payments in Lieu of Taxes program 

10 for that land. 

11 (2) INFORMATION PROVIDED.—The Secretary 

12 shall provide to each individual or entity that sub13 mits a request for information under paragraph 

14 (1)— 

15 (A) any data and models used by the Sec16 retary to determine, as applicable— 

17 (i) the market value of any entitle18 ment land for which a unit of general local 

19 government receives payments under the 

20 Payments in Lieu of Taxes program; or 

21 (ii) the tax equivalent amount of pay22 ments under the Payments in Lieu of 

23 Taxes program for that land; and 

24 (B) a description of how the data and 

25 models described in subparagraph (A) are used 


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1 to make the determinations described in that 

2 subparagraph. 

3 (3) RESPONSE DEADLINE FOR CERTAIN RE4 QUESTS.—Not later than 30 days after receiving a 

5 request under paragraph (1) from a unit of general 

6 local government pertaining to entitlement land for 

7 which the unit of general local government receives 

8 payments under the Payments in Lieu of Taxes pro9 gram, the Secretary shall provide to that unit of 

10 general local government the information described 

11 in paragraph (2) with respect to that land. 

12 (f) FUNDING.—Section 200306 of title 54, United 

13 States Code, is amended by adding at the end the fol14 lowing: 

15 ‘‘(e) TAX EQUIVALENCY OF PILT PAYMENTS MOD16 ELING TOOL, STUDY, AND REPORT.—For each of the first 

17 6 fiscal years beginning after the date of enactment of 

18 the MORE PILT Act, there shall be made available to 

19 the Secretary, out of amounts made available for expendi20 ture under section 200303, $9,000,000 to carry out that 

21 Act.’’. 

Æ 


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