Property-tax Exemption for Charities: Mapping the Battlefield
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.
The Legal Structure of PropertyTax Exemption
Local Government Finance and the Economics
What Is the PropertyTax Exemption Worth?
The Special Case of Churches
The Economic War within the States
Hartford and Connecticut
An Alternative to PILOTs
Targeting the Charitable PropertyTax Exemption
A PublicChoice Approach to Explaining
Reform as Preservation
The Charitable Real PropertyTax Exemption
The Collision between Nonprofits and Cities
About the Editor
Is Tax Exemption Intrinsic or Contingent?
A/TR activities amount assessed benefits Brody burden chapter charitable organizations church property city's Clause College Colombo commercial Connecticut constitutional costs County district economic effect entities erty Establishment Clause estimates example Exempt Churches exempt property F/TR federal fees finance fiscal for-profit Free Exercise Free Exercise Clause funding governmental grants groups Hartford Haven hospitals ibid impact income tax increase institutions issue jurisdictions land legislative legislature lieu of taxes million municipal National nonprofit organizations nonprofit sector payments in lieu Pennsylvania Pennsylvania Supreme Court percent Philadelphia political profit property-tax exemption Proposition 13 purely public charity real estate real property reform religious rent statute subsidy Supreme Court tax base tax exemption tax rates tax-exempt property taxable property taxation taxpayers theory tion Universal Life Church University Urban Voluntary Contribution Program Yale Yale's York