| Table 1. |
Methods Used by the States to Compensate Local Governments for Tax Base Reduction Due to State Ownership of Land |
| Table 2. |
State Land Taxable Under Current Law |
| Table 3. |
Transition Assessments, Adirondack Park Aggregate Assessments, and River Regulating District-Assessments (1989 through 1993 Assessment Rolls) |
| Table 4. |
Summary of PILOT and Related Aid Programs |
| Table 5. |
Imposition of Benefit Assessments on Tax Exempt Property by Local Governments |
| Table 6. |
Incidence of State-Owned Land by County (Based on 1993 Assessment Rolls) |
| Table 7. |
Towns with Highest Concentration of State-Owned Land (1993 Assessment Rolls) |
| Table 8. |
Differential Tax Treatment of State Land According to Local Taxing Purpose (1993 Assessment Rolls) |
| Table 9. |
Tax and PILOT Payments on State-Owned Land (1994 Fiscal Year) |
| Table 10. |
Payment of Benefit Assessments on State Property (Public Lands Law, Section 19) |
| Table 11. |
Categorization of State Lands for Proposed Local Government Compensation Programs |
| Table 12. |
Projected Payments under PILOT Program Based on $1 per Acre per Taxing Unit |
| Table 13. |
Projected Payments under PILOT Program Based on $10/acre Apportioned Between Taxing Units (School, $5.60; County, $2.00; City/Town, $2.00;Village, $0.40) |
| Table 14. |
Projected Payments Under PILOT Program Based on $20/acre Apportioned Between Taxing Units (School, $11.20; County, $4.00; City/Town, $4.00; Village, $0.80) |
| Table 15. |
Effect of "Hold Harmless" Provision of Proposed PILOT Program on Taxing Units, 1993 Assessment Rolls |
| Figure 1. |
Lorenz Curve of State Compensation to Local Governments for State Land (Tax and PILOT Payments, 1994 Fiscal Year) |
