Energy Management: Payments in Lieu of Taxes for DOE Property May Need to Be Reassessed
RCED-94-204
Published: Jul 18, 1994. Publicly Released: Aug 17, 1994.
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Highlights
Pursuant to a congressional request, GAO reviewed the Department of Energy's (DOE) compensation payments for property in lieu of state and local property taxes, focusing on: (1) how DOE identified communities for such payments and determined the payment amounts; (2) whether a 1987 revision of DOE payment policy was consistent with the Atomic Energy Act of 1954; and (3) the potential effect of DOE 1993 changes to the payment policy.
Recommendations
Matter for Congressional Consideration
| Matter | Status | Comments |
|---|---|---|
| Because it has been almost 50 years since the Atomic Energy Act of 1946 was enacted, Congress may wish to reassess the broad authority the act provided DOE to make payments in lieu of taxes. |
Closed – Not Implemented
|
No action has been initiated by Congress. |
| Congress should consider retaining DOE existing discretionary authority. |
Closed – Not Implemented
|
No action has been initiated by Congress. |
| Congress should consider providing additional guidance on whether current DOE initiatives are consistent with congressional priorities. |
Closed – Not Implemented
|
No action has been initiated by Congress. |
| Congress should consider amending the Atomic Energy Act to either provide payments in lieu of taxes to all communities, including those not currently eligible, or eliminate payments to all communities if such action is deemed appropriate. |
Closed – Not Implemented
|
No action has been initiated by Congress. |
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Atomic energy defense activitiesComparative analysisEminent domainExpropriationFederal propertyGovernment liability (legal)Intergovernmental relationsProperty taxesReal propertyStatutory law