Reimbursable State-owned Land Data

(FY2020 - current)

The Commissioner of Revenue, through the Bureau of Local Assessment (BLA) of the Division of Local Services, determines the fair cash value of certain tax-exempt state owned land (SOL) to be used to determine the Cherry Sheet Payment in Lieu of Tax (PILOT) distributed to the city or town each year. Criteria for reimbursement under the SOL PILOT program generally depends upon three factors: taxable status at the time of state acquisition, land use, and the particular state agency owning or “holding” the land G.L. c. 58, § 13-17. All state-owned lands are being used for public purposes and as such are exempt from local taxation.

Helpful resources

• FY2020 through current Fiscal Year State-owned Land Values
• Annexed Land Values All Municipalities
• For more information on the DCR PILOT Payments
• State-owned Land FAQ (PDF)