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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 2023 (Estimates)

The Vermont Department of Taxes has completed the preliminary calculation of FY23 PILOT payments. FY23 payments are based on the “assessed value of State buildings” as of April 1, 2021, as defined in 32 V.S.A. §3701. In FY23, $10.575 million dollars were made available for general (building) PILOT payments. Payments are identified in the following report. Payments will be issued in November of 2022.

FY2023 ESTIMATED PILOT to Municipalities

Prior Fiscal Year Year Reports (Actual)

  • FY2022 ACTUAL PILOT to Municipalities - The Full PILOT was prorated by a factor of about 86%. Proration is necessary as the full PILOT statewide was over $11.4 M and a total of $9.75 M available for distribution.
     
  • FY2021 ACTUAL PILOT to Municipalities - 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.
  • 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.