Revenues · Intergovernmental Program Revenue
3757 Federal Payments in Lieu of Taxes
ProposedSince 2027.03
- What it is
- Federal payments in lieu of taxes on federal land (PILT).
Where it reports on the Cities FTR
| Fund type | FTR line |
|---|---|
| Governmental funds | Form 21 R20 Other Taxes In LieuGENREV_OTHER_TAX_INLIEU General column when the function is 0000, Functional column otherwise. Same as 3223. |
| Government-wide ledger (980) | Not reported. Government-wide revenues and expenses are not reported; the FTR uses fund-basis activity. |
| Enterprise funds (water example) | Form 12 R53 In Lieu TaxesIN_LIEU_TAX Same as 3223. |
| Internal service funds | Form 03 R15 Other Nonoperating RevenuesOTHR_NONOP_REV Same as 3223. |
| Fiduciary funds (pension trust example) | Form 30.5 R17 Other AdditionsPEN_ADDITIONS_OTHR Column for the trust or custodial fund type. Same as 3223. |
Enterprise placement is shown for a water fund; other enterprise funds use the same line on their own form. Check any combination in the FTR finder.