S 1175: Small County PILT Parity Act

S 1175 in plain English: This bill, called the Small County PILT Parity Act, would update the per-acre payment rates used to calculate Payments in Lieu of Taxes (PILT) for counties containing federal land. It replaces the existing rate schedule with a new set of dollar amounts tied to county population, generally increasing the per-capita payment figures for smaller counties.

Stated purpose

This bill aims to update the Payment in Lieu of Taxes (PILT) program by adding new population tiers so that very small, low-population counties receive a higher per-person payment rate from the federal government for federal land within their borders.

Key points

• Updates the PILT payment rate schedule counties use to calculate federal land payments, replacing old rates with new ones
• Raises the per-population payment rate for the smallest counties, for example from $394.15 to $325.74 for populations up to 1,000
• Payment rates decrease as county population increases, with the lowest new rate of $90.12 applying at 50,000 population
• Targets parity for small, rural counties that contain large amounts of untaxable federal land

Arguments supporters make

• Very small counties with lots of federal land can't tax that land, so they have fewer resources to fund roads, schools, and emergency services — fairer per-person payments help make up the difference.
• The current population tiers lump counties with very different needs together; adding more tiers gives the smallest communities a payment level that better reflects their actual costs per resident.
• This bill has bipartisan support, showing that helping rural communities with large federal land holdings is a broadly shared priority.

Arguments opponents make

• Increasing payment rates for small counties costs more federal money, adding to government spending at a time when budgets are already under pressure.
• Critics could argue that the formula changes benefit a narrow set of very small, mostly rural western counties, directing federal dollars toward a limited constituency rather than broader national needs.
• Some may question whether adjusting the per-person multiplier in the payment table is the right fix, arguing that the overall PILT funding level — not just the tier structure — is the real problem for underfunded rural counties.

Tradeoffs

Higher per-person payments for the smallest counties mean increased federal costs, trading fiscal savings for more equitable compensation to rural communities that cannot tax federal land within their borders.

Current status in Congress: In committee.

NewsClear — neutral news & congressional tracking · Bill of the Week