1. Short title This Act may be cited as the Local Government Taxpayer Fairness Act . 2. Payment of Property Tax on Federal Land (a) Real property tax treatment At the request of the unit of local government, for the purposes of real property taxation by that unit of local government— (1) the Secretary shall be treated as a private land owner; and (2) eligible land within the jurisdiction of the unit of local government shall be treated as privately owned land. (b) Payment Not later than 1 year after the Secretary receives a request from a unit of local government for payment of real property taxes levied on eligible land under the jurisdiction of that unit of local government, the Secretary shall remit payment of such taxes to the unit of local government. (c) Effect of nonpayment (1) In general If the Secretary does not remit full payment of real property taxes in accordance with subsection (b)— (A) the unit of local government requesting payment may add interest, fees, and penalties to the amount of taxes owed in the same manner and form as the unit of local government would add such amounts to a delinquent tax bill owed on other private property located within the jurisdiction of that unit of local government