Local Government Taxpayer Fairness Act

I 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) intro- duced 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 pur- poses of property taxation, and for other purposes. Be it enacted by the Senate and House of Representa- 1 tives of the United States of America in Congress assembled, 2 SECTION 1. SHORT TITLE. 3 This Act may be cited as the ‘‘Local Government 4 Taxpayer Fairness Act’’. 5 SEC. 2. PAYMENT OF PROPERTY TAX ON FEDERAL LAND. 6 (a) REAL PROPERTY TAX TREATMENT.—At the re- 7 quest of the unit of local government, for the purposes 8 VerDate Sep 11 2014 18:53 Nov 03, 2020 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H8618.IH H8618 pamtmann on DSKBC07HB2PROD with BILLS 2 •HR 8618 IH of real property taxation by that unit of local govern- 1 ment— 2 (1) the Secretary shall be treated as a private 3 land owner; and 4 (2) eligible land within the jurisdiction of the 5 unit of local government shall be treated as privately 6 owned land. 7 (b) PAYMENT.—Not later than 1 year after the Sec- 8 retary receives a request from a unit of local government 9 for payment of real property taxes levied on eligible land 10 under the jurisdiction of that unit of local government, 11 the Secretary shall remit payment of such taxes to the 12 unit of local government. 13 (c) EFFECT OF NONPAYMENT.— 14 (1) IN GENERAL.—If the Secretary does not 15 remit full payment of real property taxes in accord- 16 ance with subsection (b)— 17 (A) the unit of local government requesting 18 payment may add interest, fees, and penalties 19 to the amount of taxes owed in the same man- 20 ner and form as the unit of local government 21 would add such amounts to a delinquent tax bill 22 owed on other private property located within 23 the jurisdiction of that unit of local govern- 24 ment; and 25 VerDate Sep 11 2014 18:53 Nov 03, 2020 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H8618.IH H8618 pamtmann on DSKBC07HB2PROD with BILLS 3 •HR 8618 IH (B) no subsequent transfer of real private 1 property to the Secretary shall be valid until all 2 amounts owed under this section to all units of 3 local government are paid in full. 4 (2) EXEMPTION.—A Federal law or other ac- 5 tion purporting to transfer real private property to 6 the Secretary shall be subject to the conditions of 7 this subsection unless a Federal law enacted after 8 the date of the enactment of this Act exempts that 9 specific transfer by specific reference to this Act. 10 (d) APPLICATION OF PILT.—If a unit of local gov- 11 ernment submits a request under this section for payment 12 for a fiscal year for real property taxes levied on eligible 13 land, the unit of local government shall not be eligible for 14 payment related to that real property under chapter 69 15 of title 31, United States Code, for that fiscal year. 16 (e) PROSPECTIVE EFFECT.—Eligible land shall be 17 subject to the conditions of this Act unless a Federal law 18 enacted after the date of the enactment of this Act ex- 19 empts that specific eligible land by specific reference to 20 this Act. 21 SEC. 3. DEFINITIONS. 22 For the purpose of this Act, the following definitions 23 apply: 24 VerDate Sep 11 2014 18:53 Nov 03, 2020 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H8618.IH H8618 pamtmann on DSKBC07HB2PROD with BILLS 4 •HR 8618 IH (1) ELIGIBLE LAND.—The term ‘‘eligible land’’ 1 means land acquired after the date of the enactment 2 of this Act by the Secretary administratively or by 3 statute through purchase, donation, exchange, rever- 4 sion, eminent domain, or any other means to be ad- 5 ministered by the Director of U.S. Fish and Wildlife 6 Service. 7 (2) SECRETARY.—The term ‘‘Secretary’’ means 8 the Secretary of the Interior. 9 Æ VerDate Sep 11 2014 18:53 Nov 03, 2020 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H8618.IH H8618 pamtmann on DSKBC07HB2PROD with BILLS