1DS - IDA/PILOT Case Study 03062026

Instructor: J. Todd Wiley, IAO

This seminar focuses on the Assessor’s responsibilities for administrating IDA exemptions with a case study of a project that was incentivized by the Orange County Industrial Development Agency (OCIDA).

We begin with an overview of IDA terminology, definitions, and guidelines. The case study includes a general description of the property, followed by a close review of the project’s exemption application, and the PILOT (Payment In Lieu Of Tax) Agreement. Learn what to look for, and what is important. Explanation of how to add the IDA exemption on the RPS system.

We will finish up with a discussion of voluntary PILOT agreements.

Continuing Education Hours / Re-Certification Credits

Eligible assessors and county directors who attend will receive education credit and reimbursement from ORPTS, pursuant to their rules.