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 mod-
eling tool, conduct a study, and issue reports relating 
to the tax equivalent amount of payments under the 
Payments in Lieu of Taxes program. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Making Obligations 
Right by Enlarging Payments In Lieu of Taxes Act’’ or 
the ‘‘MORE PILT Act’’. 
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SEC. 2. FINDINGS; SENSE OF CONGRESS. 
(a) FINDINGS.—Congress finds that— 
(1) Congress agreed with recommendations of a 
Federal commission that, if Federal land is to be re-
tained by the Federal Government and not con-
tribute to the tax bases of the units of general local 
government within the jurisdictions of which the 
land is located, compensation should be offered to 
those units of general local government to make up 
for the presence of nontaxable land within the juris-
dictions of those units of general local government; 
(2)(A) units of general local government rely on 
the stability of property tax revenues; and 
(B) Federal programs that are subject to the 
annual appropriations process, such as the Pay-
ments in Lieu of Taxes program, offer far less cer-
tainty than property taxes as a form of revenue for 
units of general local government; 
(3) Federal agencies have determined that pay-
ments to units of general local government under the 
Payments in Lieu of Taxes program are far lower 
than what would be due to units of general local 
government under tax equivalency; 
(4) payments under the Payments in Lieu of 
Taxes program help units of general local govern-
ment carry out vital services, such as firefighting, 
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police protection, public education, construction of 
public schools, construction of roads, and search- 
and-rescue operations; and 
(5) the technology exists to more accurately ap-
proximate what the taxable value of land held by the 
Federal Government would be if that land were tax-
able by units of general local government. 
(b) SENSE OF CONGRESS.—It is the sense of Con-
gress that the Federal Government should— 
(1) determine the amount that payments under 
the Payments in Lieu of Taxes program would be if 
those payments were equivalent to the tax revenues 
that units of general local government would other-
wise receive for the same land; and 
(2) compensate those units of general local gov-
ernment accordingly. 
SEC. 3. DEFINITIONS. 
In this Act: 
(1) ENTITLEMENT LAND.—The term ‘‘entitle-
ment land’’ has the meaning given the term in sec-
tion 6901 of title 31, United States Code. 
(2) HIGHEST AND BEST USE.— 
(A) IN GENERAL.—The term ‘‘highest and 
best use’’, with respect to a parcel of entitle-
ment land, means the potential use described in 
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subparagraph (B) that would result in the high-
est value of the land. 
(B) POTENTIAL USES DESCRIBED.—A po-
tential use referred to in subparagraph (A) is 
any use of a parcel of land that, in the absence 
of Federal ownership of the land, would be— 
(i) physically possible; 
(ii) reasonably probable; 
(iii) legal; 
(iv) appropriately supported; and 
(v) financially feasible. 
(3) 
MARKET
VALUE.—The 
term 
‘‘market 
value’’, with respect to a parcel of entitlement land, 
means the value that the land would have in a fair 
and open market— 
(A) disregarding any limitation on eco-
nomic development and any other development 
restriction due to Federal ownership of the land 
or any Federal designation; and 
(B) calculated within an appropriate mar-
gin of error, as determined by the Secretary. 
(4) PAYMENTS IN LIEU OF TAXES PROGRAM.— 
The term ‘‘Payments in Lieu of Taxes program’’ 
means the Payments in Lieu of Taxes program es-
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tablished under chapter 69 of title 31, United States 
Code. 
(5) SECRETARY.—The term ‘‘Secretary’’ means 
the Secretary of the Interior. 
(6) TAX EQUIVALENT AMOUNT.—The term ‘‘tax 
equivalent amount’’, with respect to payments under 
the Payments in Lieu of Taxes program, means the 
approximate amount of property tax revenues that 
would be generated for units of general local govern-
ment with respect to entitlement land— 
(A) if that land were— 
(i) privately owned; and 
(ii) subject to— 
(I) local zoning laws (including 
regulations); 
(II) local tax laws (including reg-
ulations); and 
(III) any other relevant law, rule, 
or authority; and 
(B) taking into account any maximum or 
minimum taxable value of land that is imposed 
by a State or unit of general local government. 
(7) TOOL.—The term ‘‘tool’’ means the tool or 
combination of tools developed and maintained 
under section 4(a)(1). 
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(8) UNIT OF GENERAL LOCAL GOVERNMENT.— 
The term ‘‘unit of general local government’’ has the 
meaning given the term in section 6901 of title 31, 
United States Code. 
SEC. 4. MODELING TOOL, STUDY, AND REPORTS RELATING 
TO THE TAX EQUIVALENT AMOUNT OF PAY-
MENTS UNDER THE PAYMENTS IN LIEU OF 
TAXES PROGRAM. 
(a) MODELING TOOL.— 
(1) IN GENERAL.—Not later than 2 years after 
the date of enactment of this Act, the Secretary, in 
consultation with the Secretary of Agriculture and 
the head of any other Federal agency that the Sec-
retary determines to be appropriate, shall develop 
and maintain a market analysis tool, mass appraisal 
tool, or other appropriate modeling tool (or combina-
tion of tools), as determined to be appropriate by the 
Secretary, that— 
(A) accounts for— 
(i) reasonable and customary valu-
ation factors; and 
(ii) if, in the determination of the Sec-
retary, data are inadequate to calculate a 
sufficiently precise estimate of the market 
value of the applicable parcel of entitle-
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based on sound and generally accepted 
valuation methodologies; 
(D) to the maximum extent practicable, as-
similate, in a visual interface— 
(i) market data, including the avail-
ability of mineral extraction, energy pro-
duction, water management, timber man-
agement, 
agricultural 
uses, 
and 
rec-
reational uses with respect to the applica-
ble land; and 
(ii) geospatial data relating to all enti-
tlement land; 
(E) as frequently as practicable, automati-
cally adjust to reflect current market condi-
tions, as reflected in readily available market 
sources, as determined by the Secretary, in con-
sultation with the Secretary of Agriculture; 
(F) allow a user of the tool— 
(i) to estimate the value of entitle-
ment land as that land is currently used; 
and 
(ii) to estimate changes in that value 
due to future uses under various scenarios 
under private ownership; and 
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(G) provide a variety of estimates of the 
value of any entitlement land for which there is 
no comparable non-Federal land from which to 
derive the information necessary to accurately 
calculate the market value of the entitlement 
land, including an estimate based on the high-
est and best use of the entitlement land if the 
entitlement land were privately owned. 
(b) STUDY AND REPORTS.— 
(1) IN GENERAL.—Not later than 2 years after 
the date of enactment of this Act, and annually 
thereafter for 4 years, the Secretary, in consultation 
with the Secretary of Agriculture and the head of 
any other Federal agency that the Secretary deter-
mines to be appropriate, shall— 
(A) conduct a study— 
(i) to evaluate all entitlement land; 
(ii) to determine, to the maximum ex-
tent practicable, the market value of that 
land; and 
(iii) to determine, to the maximum ex-
tent practicable, the tax equivalent amount 
of payments under the Payments in Lieu 
of Taxes program for that land; and 
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(B) submit to Congress and make publicly 
available a report describing— 
(i) the results of the study conducted 
under subparagraph (A); and 
(ii) how payments under the Pay-
ments in Lieu of Taxes program could 
more accurately reflect the tax equivalent 
amount. 
(2) REQUIREMENT.—In conducting the study 
under paragraph (1)(A), the Secretary shall consider 
any studies conducted by States, counties, or other 
taxing jurisdictions pertaining to the tax equivalent 
amount of payments under the Payments in Lieu of 
Taxes program. 
(3) PRELIMINARY REPORT.—Not later than 1 
year after the date of enactment of this Act, the 
Secretary, in consultation with the Secretary of Ag-
riculture and the head of any other Federal agency 
that the Secretary determines to be appropriate, 
shall submit to Congress a report that— 
(A) describes the progress of the Secretary 
in— 
(i) developing the tool; and 
(ii) conducting the study under para-
graph (1)(A); 
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(B) contains an assessment of the accuracy 
with which the Secretary will be able to deter-
mine— 
(i) the market value of entitlement 
land; and 
(ii) the tax equivalent amount of pay-
ments under the Payments in Lieu of 
Taxes program for that land; 
(C) describes the models and data that the 
Secretary has developed or collected, or intends 
to develop or collect, as applicable, and plans to 
use in determining— 
(i) the market value of entitlement 
land; and 
(ii) the tax equivalent amount of pay-
ments under the Payments in Lieu of 
Taxes program for that land; and 
(D) includes any other information that, in 
the determination of the Secretary, is relevant 
to— 
(i) the efficacy of the tool; 
(ii) the determination of— 
(I) the market value of entitle-
ment land; or 
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(II) the tax equivalent amount of 
payments under the Payments in Lieu 
of Taxes program for that land; or 
(iii) the effects of providing payments 
under the Payments in Lieu of Taxes pro-
gram that more accurately reflect the tax 
equivalent amount. 
(c) CONTRACTS AND CONSULTANTS.—The Secretary 
may contract or consult with any public or private entity 
to analyze data, conduct research, or develop a model that 
would contribute to the reports under subsection (b) or 
the tool. 
(d) DATA COLLECTION AND REPORTING.— 
(1) IN GENERAL.—The Secretary may develop 
reporting methods to allow units of general local 
government to self-report, not more frequently than 
annually, data, including, as the Secretary deter-
mines to be necessary— 
(A) property tax values of land; 
(B) zoning restrictions; and 
(C) mill levies. 
(2) TECHNICAL
ASSISTANCE.—The Secretary 
may provide technical assistance to units of general 
local government with respect to the reporting of in-
formation under paragraph (1). 
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(e) AVAILABILITY OF INFORMATION.— 
(1) REQUEST
FOR
INFORMATION.—Any indi-
vidual or entity may submit to the Secretary a re-
quest for information relating to the method used by 
the Secretary to determine— 
(A) the market value of entitlement land; 
or 
(B) the tax equivalent amount of payments 
under the Payments in Lieu of Taxes program 
for that land. 
(2) INFORMATION
PROVIDED.—The Secretary 
shall provide to each individual or entity that sub-
mits a request for information under paragraph 
(1)— 
(A) any data and models used by the Sec-
retary to determine, as applicable— 
(i) the market value of any entitle-
ment land for which a unit of general local 
government receives payments under the 
Payments in Lieu of Taxes program; or 
(ii) the tax equivalent amount of pay-
ments under the Payments in Lieu of 
Taxes program for that land; and 
(B) a description of how the data and 
models described in subparagraph (A) are used 
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to make the determinations described in that 
subparagraph. 
(3) RESPONSE
DEADLINE
FOR
CERTAIN
RE-
QUESTS.—Not later than 30 days after receiving a 
request under paragraph (1) from a unit of general 
local government pertaining to entitlement land for 
which the unit of general local government receives 
payments under the Payments in Lieu of Taxes pro-
gram, the Secretary shall provide to that unit of 
general local government the information described 
in paragraph (2) with respect to that land. 
(f) FUNDING.—Section 200306 of title 54, United 
States Code, is amended by adding at the end the fol-
lowing: 
‘‘(e) TAX EQUIVALENCY OF PILT PAYMENTS MOD-
ELING TOOL, STUDY, AND REPORT.—For each of the first 
6 fiscal years beginning after the date of enactment of 
the MORE PILT Act, there shall be made available to 
the Secretary, out of amounts made available for expendi-
ture under section 200303, $9,000,000 to carry out that 
Act.’’. 
Æ 
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