Property-tax Exemption for Charities: Mapping the Battlefield

Front Cover
The Urban Insitute, Jan 1, 2002 - Business & Economics - 408 pages
0 Reviews
If all politics is local, then no tax issue is more political than the property tax. This explains the battles that are being fought countrywide over the exemption enjoyed by nonprofit organizations. Property taxes fall on local populations, while the benefits of a charity's activities can be spread more broadly. And as property-owning charities such as hospitals, universities, and cultural institutions have transformed themselves into big businesses, the exemption has come to be viewed as a subsidy granted by government. Recently, opposition from revenue-starved local governments has mounted, in the form of frontal attacks on the charity exemption and demands for payments in lieu of taxes. This collection of essays seeks to put the debate in larger context. The editors have brought together authors from a range of disciplines to explore what we know about the property tax exemption. They offer a variety of perspectives--legal, economic, political, historical, and municipal-administration--on this very contentious issue.
 

What people are saying - Write a review

We haven't found any reviews in the usual places.

Contents

The Legal Structure of PropertyTax Exemption
3
Political Issues
23
Local Government Finance and the Economics
47
What Is the PropertyTax Exemption Worth?
81
Philanthropic
115
The Special Case of Churches
173
The Economic War within the States
191
Hartford and Connecticut
233
An Alternative to PILOTs
301
Targeting the Charitable PropertyTax Exemption
321
A PublicChoice Approach to Explaining
361
Reform as Preservation
369
The Charitable Real PropertyTax Exemption
377
The Collision between Nonprofits and Cities
383
About the Editor
393
Index
401

Is Tax Exemption Intrinsic or Contingent?
253

Common terms and phrases

Bibliographic information