Primer for Counties: Payments in Lieu of Taxes (PILT) and Secure Rural Schools (SRS) Programs
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The second report of the National Center for Public Lands Counties (NCPLC) provides foundational PILT and SRS program information to public lands counties including brief histories of both programs, detailed “mechanics” of payment administration and county-level issues, and policy considerations for both programs.
As frontline service providers, public lands counties face growing responsibilities with limited revenue. Understanding the complexities of payment allocation requirements is essential to informed decision making. The report also provides examples from five counties across the western United States to illustrate the challenges public lands counties face.
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National Center for Public Lands Counties
The NACo Center for Public Lands Counties is dedicated to advancing the policy and practice study of America’s public lands counties. Our mission is to deepen the understanding and address the unique challenges faced by counties containing federal lands through strategic research and collaboration.
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