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General Payment in Lieu of Taxes (PILOT)

Also known as Building PILOT

The General PILOT is designed to compensate municipalities for municipal taxes they are unable to collect on state-owned buildings. 32 V.S.A. § 3705. 

The methodology to calculate the payment is as follows:

  • Convert state-owned building values to grand list (adjusted by the local common level of appraisal) to determine what an adjusted grand list would have been if such property was taxable.
  • Determine an adjusted municipal tax rate (what the tax rate would have been if such property were taxable).
  • Determine Full Pilot by multiplying adjusted municipal tax rate by adjusted municipal grand list.
  • Prorate the payment to fit available funding.

Fiscal Year 2021 (Actual)

The FY21 payment was based on the value of state-owned property as of April 1, 2019. The Full PILOT was prorated by a factor of about 81%. Proration is necessary as the full PILOT statewide was over $11.4 M and a total of $9.25 M available for distribution. The payment will be issued on or about November 2, 2020.

FY2021 ACTUAL PILOT to Municipalities

Prior Fiscal Year Year Reports (Actual)

  • FY2020 ACTUAL PILOT to Municipalities - The Full PILOT was then prorated by a factor of about 81%. Proration is necessary as the full PILOT statewide was over $10.7 M and a total of $8.7 M available for distribution.

  • FY2019 ACTUAL PILOT to Municipalities - The Full PILOT was then prorated by a factor of about 76%. Proration is necessary as the full PILOT statewide was over $10 M and a total of $8 M available for distribution.

  • FY2018 ACTUAL PILOT to Municipalities - The Full PILOT was then prorated by a factor of about 75.6%. Proration is necessary as the full PILOT statewide was over $10.0 M and a total of $7.6 M available for distribution.
  • FY2017 ACTUAL PILOT to Municipalities The Full PILOT was then prorated by a factor of about 74.7%. Proration is necessary as the full PILOT statewide was over $9.6 M and a total of $7.2 M available for distribution.