,,ii  #aagth ,,congress  #ast ,session  
,s4 #ajjh  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,march #be1    
#bjba,mr4 ,lee 7for himself1 ,mr4       
,risch1 and ,mr4 ,crapo7 introduced the 
following bill2 which was read twice and
 referred to the ,committee on ,energy  
and ,natural ,resources  ,a ,,bill  ,to 
require the ,secretary of the ,interior 
to develop a modeling tool1 conduct a   
study1 and issue reports relating to the
 tax equivalent amount of payments under
 the payment in lieu of taxes program4  
#a4 ,short title ,this ,act may be cited
 as the ,making ,obligations ,right by  
,enlarging ,payments ,in ,lieu of ,taxes
 ,act or the ,,more ,,pilt ,act4  #b4   
,findings2 sense of ,congress  7a7      
,findings ,congress finds that-- 7#a7   
,congress agreed with recommendations of
 a ,federal commission that1 if ,federal
 land is to be retained by the ,federal 
,government and not contribute to the   
tax bases of the units of general local 
government within the jurisdictions of  

which the land is located1 compensation 
should be offered to those units of     
general local government to make up for 
the presence of nontaxable land within  
the jurisdictions of those units of     
general local government2  7#b7 7,a7    
units of general local government rely  
on the stability of property tax        
revenues2 and  7,b7 ,federal programs   
that are subject to the annual          
appropriations process1 such as the     
payment in lieu of taxes program1 offer 
far less certainty than property taxes  
as a form of revenue for units of       
general local government2  7#c7 ,federal
 agencies have determined that payments 
to units of general local government    
under the payment in lieu of taxes      
program are far lower than what would be
 due to units of general local          
government under tax equivalency2  7#d7 
payments under the payment in lieu of   
taxes program help units of general     
local government carry out vital        
services1 such as firefighting1 police  

protection1 public education1           
construction of public schools1         
construction of roads1 and              
search-and-rescue operations2 and  7#e7 
the technology exists to more accurately
 approximate what the taxable value of  
land held by the ,federal ,government   
would be if that land were taxable by   
units of general local government4  7b7 
,sense of ,congress ,it is the sense of 
,congress that the ,federal ,government 
should-- 7#a7 determine the amount that 
payments under the payment in lieu of   
taxes program would be if those payments
 were equivalent to the tax revenues    
that units of general local government  
would otherwise receive for the same    
land2 and  7#b7 compensate those units  
of general local government accordingly4
  #c4 ,definitions ,in this ,act3 7#a7  
,entitlement land ,the term entitlement 
land has the meaning given the term in  
section #fija of title #ca1 ,united     
,states ,code4  7#b7 ,highest and best  
use  7,a7 ,in general ,the term highest 

and best use1 with respect to a parcel  
of entitlement land1 means the potential
 use described in subparagraph 7,b7 that
 would result in the highest value of   
the land4  7,b7 ,potential uses         
described ,a potential use referred to  
in subparagraph 7,a7 is any use of a    
parcel of land that1 in the absence of  
,federal ownership of the land1 would   
be-- 7i7 physically possible2  7ii7     
reasonably probable2  7iii7 legal2  7iv7
 appropriately supported2 and  7v7      
financially feasible4  7#c7 ,market     
value ,the term market value1 with      
respect to a parcel of entitlement land1
 means the value that the land would    
have in a fair and open market-- 7,a7   
disregarding any limitation on economic 
development and any other development   
restriction due to ,federal ownership of
 the land or any ,federal designation2  
and  7,b7 calculated within an          
appropriate margin of error1 as         
determined by the ,secretary4  7#d7     
,payment in lieu of taxes program ,the  

term payment in lieu of taxes program   
means the payment in lieu of taxes      
program established under chapter #fi of
 title #ca1 ,united ,states ,code4  7#e7
 ,secretary ,the term ,secretary means  
the ,secretary of the ,interior4  7#f7  
,tax equivalent amount ,the term tax    
equivalent amount1 with respect to      
payments under the payment in lieu of   
taxes program1 means the approximate    
amount of property tax revenues that    
would be generated for units of general 
local government with respect to        
entitlement land-- 7,a7 if that land    
were-- 7i7 privately owned2 and  7ii7   
subject to-- 7,i7 local zoning laws     
7including regulations72  7,,ii7 local  
tax laws 7including regulations72 and   
7,,iii7 any other relevant law1 rule1 or
 authority2 and  7,b7 taking into       
account any maximum or minimum taxable  
value of land that is imposed by a      
,state or unit of general local         
government4  7#g7 ,tool ,the term tool  
means the tool or combination of tools  

developed and maintained under section  
#d7;a77#a74  7#h7 ,unit of general local
 government ,the term unit of general   
local government has the meaning given  
the term in section #fija of title #ca1 
,united ,states ,code4  #d4 ,modeling   
tool1 study1 and reports relating to the
 tax equivalent amount of payments under
 the payment in lieu of taxes program   
7a7 ,modeling tool  7#a7 ,in general    
,not later than #b years after the date 
of enactment of this ,act1 the          
,secretary1 in consultation with the    
,secretary of ,agriculture and the head 
of any other ,federal agency that the   
,secretary determines to be appropriate1
 shall develop and maintain a market    
analysis tool1 mass appraisal tool1 or  
other appropriate modeling tool 7or     
combination of tools71 as determined to 
be appropriate by the ,secretary1 that--
 7,a7 accounts for-- 7i7 reasonable and 
customary valuation factors2 and  7ii7  
if1 in the determination of the         
,secretary1 data are inadequate to      

calculate a sufficiently precise        
estimate of the market value of the     
applicable parcel of entitlement land1  
assumptions of those factors2 and  7,b7 
calculates1 in a timely manner-- 7i7 the
 approximate market value of entitlement
 land2 and  7ii7 the approximate tax    
equivalent amount of payments under the 
payment in lieu of taxes program for    
that land4  7#b7 ,requirements ,the tool
 shall-- 7,a7 calculate1 in a timely    
manner1 the approximate market value of 
entitlement land2  7,b7 enable an       
employee or agent of the ,department of 
the ,interior to manually modify factors
 relating to the valuation model used by
 the tool to calculate1 in a timely     
manner1 the market value of entitlement 
land based on new assumptions relating  
to that land2  7,c7 to the maximum      
extent practicable1 provide technical   
anchors relating to market data-- 7i7 to
 ensure the ongoing integrity of the    
tool2 and  7ii7 to ensure that the land 
values determined by the tool are       

defensible and based on sound and       
generally accepted valuation            
methodologies2  7,d7 to the maximum     
extent practicable1 assimilate1 in a    
visual interface-- 7i7 market data1     
including the availability of mineral   
extraction1 energy production1 water    
management1 timber management1          
agricultural uses1 and recreational uses
 with respect to the applicable land2   
and  7ii7 geospatial data relating to   
all entitlement land2  7,e7 as          
frequently as practicable1 automatically
 adjust to reflect current market       
conditions1 as reflected in readily     
available market sources1 as determined 
by the ,secretary1 in consultation with 
the ,secretary of ,agriculture2  7,f7   
allow a user of the tool-- 7i7 to       
estimate the value of entitlement land  
as that land is currently used2 and     
7ii7 to estimate changes in that value  
due to future uses under various        
scenarios under private ownership2 and  
7,g7 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 land1 including an estimate 
based on the highest and best use of the
 entitlement land if the entitlement    
land were privately owned4  7b7 ,study  
and reports  7#a7 ,in general ,not later
 than #b years after the date of        
enactment of this ,act1 and annually    
thereafter for #d years1 the ,secretary1
 in consultation with the ,secretary of 
,agriculture and the head of any other  
,federal agency that the ,secretary     
determines to be appropriate1 shall--   
7,a7 conduct a study-- 7i7 to evaluate  
all entitlement land2  7ii7 to          
determine1 to the maximum extent        
practicable1 the market value of that   
land2 and  7iii7 to determine1 to the   
maximum extent practicable1 the tax     
equivalent amount of payments under the 
payment in lieu of taxes program for    

that land2 and  7,b7 submit to ,congress
 and make publicly available a report   
describing-- 7i7 the results of the     
study conducted under subparagraph 7,a72
 and  7ii7 how payments under the       
payment in lieu of taxes program could  
more accurately reflect the tax         
equivalent amount4  7#b7 ,requirement   
,in conducting the study under paragraph
 7#a77;,a71 the ,secretary shall        
consider any studies conducted by       
,states1 counties1 or other taxing      
jurisdictions pertaining to the tax     
equivalent amount of payments under the 
payment in lieu of taxes program4  7#c7 
,preliminary report ,not later than #a  
year after the date of enactment of this
 ,act1 the ,secretary1 in consultation  
with the ,secretary of ,agriculture and 
the head of any other ,federal agency   
that the ,secretary determines to be    
appropriate1 shall submit to ,congress a
 report that-- 7,a7 describes the       
progress of the ,secretary in-- 7i7     
developing the tool2 and  7ii7          

conducting the study under paragraph    
7#a77;,a72  7,b7 contains an assessment 
of the accuracy with which the          
,secretary will be able to determine--  
7i7 the market value of entitlement     
land2 and  7ii7 the tax equivalent      
amount of payments under the payment in 
lieu of taxes program for that land2    
7,c7 describes the models and data that 
the ,secretary has developed or         
collected1 or intends to develop or     
collect1 as applicable1 and plans to use
 in determining-- 7i7 the market value  
of entitlement land2 and  7ii7 the tax  
equivalent amount of payments under the 
payment in lieu of taxes program for    
that land2 and  7,d7 includes any other 
information that1 in the determination  
of the ,secretary1 is relevant to-- 7i7 
the efficacy of the tool2  7ii7 the     
determination of-- 7,i7 the market value
 of entitlement land2 or  7,,ii7 the tax
 equivalent amount of payments under the
 payment in lieu of taxes program for   
that land2 or  7iii7 the effects of     

providing payments under the payment in 
lieu of taxes program that more         
accurately reflect the tax equivalent   
amount4  7c7 ,contracts and consultants 
,the ,secretary may contract or consult 
with any public or private entity to    
analyze data1 conduct research1 or      
develop a model that would contribute to
 the reports under subsection 7b7 or the
 tool4  7d7 ,data collection and        
reporting  7#a7 ,in general ,the        
,secretary may develop reporting methods
 to allow units of general local        
government to self-report1 not more     
frequently than annually1 data1         
including1 as the ,secretary determines 
to be necessary-- 7,a7 property tax     
values of land2  7,b7 zoning            
restrictions2 and  7,c7 mill levies4    
7#b7 ,technical assistance ,the         
,secretary may provide technical        
assistance to units of general local    
government with respect to the reporting
 of information under paragraph 7#a74   
7e7 ,availability of information  7#a7  

,request for information ,any individual
 or entity may submit to the ,secretary 
a request for information relating to   
the method used by the ,secretary to    
determine-- 7,a7 the market value of    
entitlement land2 or  7,b7 the tax      
equivalent amount of payments under the 
payment in lieu of taxes program for    
that land4  7#b7 ,information provided  
,the ,secretary shall provide to each   
individual or entity that submits a     
request for information under paragraph 
7#a7-- 7,a7 any data and models used by 
the ,secretary to determine1 as         
applicable-- 7i7 the market value of any
 entitlement land for which a unit of   
general local government receives       
payments under the payment in lieu of   
taxes program2 or  7ii7 the tax         
equivalent amount of payments under the 
payment in lieu of taxes program for    
that land2 and  7,b7 a description of   
how the data and models described in    
subparagraph 7,a7 are used to make the  
determinations described in that        

subparagraph4  7#c7 ,response deadline  
for certain requests ,not later than #cj
 days after receiving a request under   
paragraph 7#a7 from a unit of general   
local government pertaining to          
entitlement land for which the unit of  
general local government receives       
payments under the payment in lieu of   
taxes program1 the ,secretary shall     
provide to that unit of general local   
government the information described in 
paragraph 7#b7 with respect to that     
land4  7f7 ,funding ,section #bjjcjf of 
title #ed1 ,united ,states ,code1 is    
amended by adding at the end the        
following3  7e7 ,tax equivalency of     
,,pilt payments modeling tool1 study1   
and report ,for each of the first #f    
fiscal years beginning after the date of
 enactment of the ,,more ,,pilt ,act1   
there shall be made available to the    
,secretary1 out of amounts made         
available for expenditure under section 
#bjjcjc1 #i1jjj1jjj to carry out that   
,act4  4