- LIPA Staff proposes to modify the Tariff For Electric Service to provide assurance that customers pay only the actual amount of payments-in-lieu-of-taxes (PILOTs) on LIPA's transmission and distribution properties and to provide additional transparency as to the portion of local-based property taxes on LIPA's transmission and distribution system that are assessed on our customers by the numerous and distinct taxing jurisdictions on Long Island. The cost of these transmission and distribution property tax PILOTs are included as part of existing charges for Delivery Service. Staff is proposing to create a new Statement to the tariff to track and recover these local-based property charges which are included in existing charges for delivery service. The proposed change would not include: (1) the revenue-based PILOTs paid to the State and certain villages and cities; nor (2) the New York State Assessments which are paid to the State. Both of these taxes and assessments are currently recovered through existing riders in the Tariff for Electric Service.