In the wake of the enactment and early implementation of the New York Real Property Tax Levy Limit (the so-called "Tax Cap Law"), there has been some speculation as to the role payments in-lieu-of taxes ("PILOTs") might play in this respect. Some of the commentary has concluded that, under the formula for calculating the annual levy limit, PILOTs may prove to be disadvantageous. Our communities, though, need PILOTs now more than ever. PILOTs provide significant benefits to municipalities that simply cannot be ignored even in the face of the mechanical application of the formula to calculate the annual "2%" tax cap...