Local Government Taxpayer Fairness Act

#8618 | HR Congress #116

Last Action: Referred to the House Committee on Natural Resources. (10/16/2020)

Bill Text Source: Congress.gov

Summary and Impacts
Original Text
[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 8618 Introduced in House (IH)]

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116th CONGRESS
  2d Session
                                H. R. 8618

    To enable local governments to treat the United States Fish and 
 Wildlife Service as a private landowner for the purposes of property 
                   taxation, and for other purposes.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            October 16, 2020

   Mr. Peterson (for himself, Mr. Smith of Nebraska, and Mr. Gosar) 
 introduced the following bill; which was referred to the Committee on 
                           Natural Resources

_______________________________________________________________________

                                 A BILL


 
    To enable local governments to treat the United States Fish and 
 Wildlife Service as a private landowner for the purposes of property 
                   taxation, and for other purposes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Local Government Taxpayer Fairness 
Act''.

SEC. 2. PAYMENT OF PROPERTY TAX ON FEDERAL LAND.

    (a) Real Property Tax Treatment.--At the request of the unit of 
local government, for the purposes of real property taxation by that 
unit of local government--
            (1) the Secretary shall be treated as a private land owner; 
        and
            (2) eligible land within the jurisdiction of the unit of 
        local government shall be treated as privately owned land.
    (b) Payment.--Not later than 1 year after the Secretary receives a 
request from a unit of local government for payment of real property 
taxes levied on eligible land under the jurisdiction of that unit of 
local government, the Secretary shall remit payment of such taxes to 
the unit of local government.
    (c) Effect of Nonpayment.--
            (1) In general.--If the Secretary does not remit full 
        payment of real property taxes in accordance with subsection 
        (b)--
                    (A) the unit of local government requesting payment 
                may add interest, fees, and penalties to the amount of 
                taxes owed in the same manner and form as the unit of 
                local government would add such amounts to a delinquent 
                tax bill owed on other private property located within 
                the jurisdiction of that unit of local government; and
                    (B) no subsequent transfer of real private property 
                to the Secretary shall be valid until all amounts owed 
                under this section to all units of local government are 
                paid in full.
            (2) Exemption.--A Federal law or other action purporting to 
        transfer real private property to the Secretary shall be 
        subject to the conditions of this subsection unless a Federal 
        law enacted after the date of the enactment of this Act exempts 
        that specific transfer by specific reference to this Act.
    (d) Application of PILT.--If a unit of local government submits a 
request under this section for payment for a fiscal year for real 
property taxes levied on eligible land, the unit of local government 
shall not be eligible for payment related to that real property under 
chapter 69 of title 31, United States Code, for that fiscal year.
    (e) Prospective Effect.--Eligible land shall be subject to the 
conditions of this Act unless a Federal law enacted after the date of 
the enactment of this Act exempts that specific eligible land by 
specific reference to this Act.

SEC. 3. DEFINITIONS.

    For the purpose of this Act, the following definitions apply:
            (1) Eligible land.--The term ``eligible land'' means land 
        acquired after the date of the enactment of this Act by the 
        Secretary administratively or by statute through purchase, 
        donation, exchange, reversion, eminent domain, or any other 
        means to be administered by the Director of U.S. Fish and 
        Wildlife Service.
            (2) Secretary.--The term ``Secretary'' means the Secretary 
        of the Interior.
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