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S.F. No. 1536 - Modifying PILT Payments for Natural Resource Land
 
Author: Senator Rod Skoe
 
Prepared By: Eric S. Silvia, Senate Counsel (651/296-1771)
 
Date: April 17, 2013



 

SF 1536 modifies payments in lieu of taxes (‘PILT’) for natural resource land.

Section 1. [PILT; purpose] adds a purpose statement for PILT payments.

Section 2. [Acquired natural resources land; definition] modifies the definition of ‘acquired natural resources land’ to specifically exclude ‘wildlife management land.’ ‘Wildlife management land’ is defined in Section 6.

Section 3. [Other natural resources land; definition] modifies the definition of ‘other natural resources land’ to specifically exclude ‘acquired natural resource land’ and ‘wildlife management land.’

Section 4. [Military game refuge] defines military game refuge as land owned in fee by another state agency for military purposes and designated as a state game refuge.

Section 5. [Transportation wetland] defines transportation wetland as land administered by the Department of Transportation in which the sate acquired, by purchase from a private owner, a fee title interest in over 500 acres of land within a county to replace wetland losses from transportation projects.

Section 6. [Wildlife management land] defines wildlife management land as land administered by the commissioner in which the state acquired, from a private owner by purchase, condemnation, or gift, a fee interest under the authority granted in chapter 94 (lands, state forests) or 97A (game and fish) for wildlife management purposes and actually used as a wildlife management area.

Section 7. [Types of lands; payments] modifies the PILT payments as follows:

  1. Acquired Natural Resources Land: $5.133, as adjusted for inflation, multiplied by the total number of acres or, at the county’s option, three-fourths of one percent of the appraised value of land in the county, whichever is greater;
  2. $5.133, as adjusted for inflation, multiplied by the total number of acres of transportation wetland, or, at the county’s option, three-fourths of one percent of the appraised value of all acquired natural resources land in the county, whichever is greater;
  3. Wildlife Management Land: three-fourths of one percent of the appraised value of all wildlife management land in the county;
  4. Military Refuge Land: 50 percent of the dollar amount as determined under clause (1), multiplied by the number of areas of military refuge land in the county;
  5. County-Administered: $1.50, as adjusted for inflation, multiplied by the number of acres of county-administered other natural resource land in the county;
  6. Land Utilization Projects: $5.133, as adjusted for inflation, multiplied by the total number of acres of land utilization project land in the county;
  7. Commissioner-Administered: $1.50, as adjusted for inflation, multiplied by the total number of acres of commissioner-administered other natural resources land in the county.

The inflation adjustments are effective retroactively for aids payable in calendar year 2012 and thereafter. The remaining provisions are effective for aids payable in calendar year 2013 and thereafter.

Section 8. [Procedure; determination and certification of land] clarifies that the commissioner of natural resources shall determine and certify to the commissioner of revenue the number of wildlife management land and military refuge land within each county and the commissioner of transportation shall determine and certify to the commissioner of revenue the number of acres of transportation wetland within the county, to reflect the additional classifications of land.

Section 9. [Determination of appraised value] clarifies that the appraised value of acquired natural resources land is the purchase price until the next sixth year appraisal required under this section. The appraised value of acquired natural resources land received as a donation must be determined by the county assessor every six years.

Section 10. [Inflation adjustment] sets the inflation adjustment for calendar year 2012 and thereafter equal to the growth in the implicit price deflator for state and local government purchases since the first quarter of 2011 to the third quarter of the year in which the aid is paid. Effective retroactively for aids payable in calendar 2012 and thereafter.

Section 11. [General distribution] modifies the distribution of the payment made to counties to reflect inflation adjustment and specifies that ten cents of the amount of remaining funds, after other distributions, received for each acre of acquired natural resources land and transportation wetland and 12.8 cents as adjusted for inflation for other natural resource land and land utilization land, must be paid to each organized township.

Section 12. [Distribution for wildlife management land and military refuge land] requires that the county treasurer allocate payments for these lands among the county, town and school districts as if they were taxes on the land received in the year. For a county with a population over 39,000 but less than 42,000 in the 1950 federal census, shall allocate the payment only to the towns and school districts.

Section 13. [Payment adjustment] requires that payment adjustments for calendar year 2012 payments must be added to calendar year 2013 payments.

 
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