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Author : Anonim
Publisher : Unknown
Page : 23 pages
File Size : 55,7 Mb
Release : 2017
Category : Payment in lieu of taxes
ISBN : OCLC:1097435003
Author : United States. Commission on Intergovernmental Relations. Study Committee on Payments in Lieu of Taxes and Shared Revenues
Publisher : Unknown
Page : 216 pages
File Size : 51,8 Mb
Release : 1955
Category : Taxation and government property
ISBN : UOM:39015065534623
Author : Mary Lynne Corn
Publisher : Unknown
Page : 14 pages
File Size : 54,9 Mb
Release : 2008
Category : Electronic books
ISBN : OCLC:1097515327
Author : M. Lynne Corn
Publisher : CreateSpace
Page : 26 pages
File Size : 40,7 Mb
Release : 2014-12-31
Category : Electronic
ISBN : 1503254674
Under federal law, local governments are compensated through various programs for reductions to their property tax bases due to the presence of most federally owned land. These lands cannot be taxed, but may create demand for services such as fire protection, police cooperation, or simply longer roads to skirt the federal property. Some of these programs are run by specific agencies and apply only to that agency's land. The most widely applicable program, administered by the Department of the Interior (DOI), applies to many types of federally owned land, and is called "Payments in Lieu of Taxes," or PILT. The authorized level of PILT payments is calculated under a complex formula.
Author : United States. Congress. House. Committee on Government Operations. Legislation and Military Operations Subcommittee
Publisher : Unknown
Page : 68 pages
File Size : 43,9 Mb
Release : 1972
Category : Intergovernmental fiscal relations
ISBN : LOC:00185437176
Author : United States. Congress. House. Committee on Government Operations
Publisher : Unknown
Page : 120 pages
File Size : 55,5 Mb
Release : 1958
Category : Government business enterprises
ISBN : UOM:39015081258975
Considers legislation to extend payments to local governments in lieu of real property taxes on manufacturing plants owned by Federal Government.
Author : United States. Congress. Senate. Committee on Ways and Means
Publisher : Unknown
Page : 502 pages
File Size : 44,9 Mb
Release : 1936
Category : Public lands
ISBN : UOM:39015069447905
Author : M. Lynne Corn,Environment and Natural Resources Policy Division
Publisher : Unknown
Page : 0 pages
File Size : 42,7 Mb
Release : 1998
Category : Electronic
ISBN : OCLC:1053503354
Author : United States. Congress. Senate. Government Operations
Publisher : Unknown
Page : 162 pages
File Size : 44,6 Mb
Release : 1954
Category : Electronic
ISBN : STANFORD:36105045340853
Author : United States. Advisory Commission on Intergovernmental Relations
Publisher : Unknown
Page : 172 pages
File Size : 43,8 Mb
Release : 1981
Category : Intergovernmental fiscal relations
ISBN : IND:30000096929546
Author : United States. Congress. Senate. Committee on Government Operations
Publisher : Unknown
Page : 48 pages
File Size : 53,6 Mb
Release : 1956
Category : Taxation and government property
ISBN : STANFORD:36105062999524
Author : United States. Congress. Senate. Committee on Government Operations
Publisher : Unknown
Page : 160 pages
File Size : 44,9 Mb
Release : 1954
Category : Taxation and government property
ISBN : SRLF:A0000645283
Author : United States. Congress. Senate. Committee on Government Operations
Publisher : Unknown
Page : 768 pages
File Size : 53,9 Mb
Release : 1956
Category : Intergovernmental fiscal relations
ISBN : UCAL:B5138101
Author : M. Lynne Corn
Publisher : Unknown
Page : 0 pages
File Size : 40,7 Mb
Release : 2012-12-20
Category : Business & Economics
ISBN : 1457838125
Author : Daphne A. Kenyon,Adam H. Langley
Publisher : Unknown
Page : 0 pages
File Size : 49,7 Mb
Release : 2010
Category : Municipal services
ISBN : 1558442162
Charitable nonprofit organizations, including private universities, nonprofit hospitals, museums, soup kitchens, churches, and retirement homes, are exempt from property taxation in all 50 states. At the same time, these nonprofits impose a cost on municipalities by consuming public services, such as police protection and roads. Payments in lieu of taxes (PILOTs) are payments made voluntarily by these nonprofits as a substitute for property taxes. In recent years, municipal revenue pressures have led to heightened interest in PILOTs, and over the last decade they have been used in at least 117 municipalities in at least 18 states. Large cities collecting PILOTs include Baltimore, Boston, Philadelphia, and Pittsburgh. Boston has one of the longest standing and the most revenue productive PILOT program in the United States. PILOTs are a tool to address two problems with the property tax exemption provided to nonprofits. First, the exemption is poorly targeted, since it mainly benefits nonprofits with the most valuable property holdings, rather than those providing the greatest public benefit. Second, a geographic mismatch often exists between the costs and benefits of the property tax exemption, since the cost of the exemption in terms of forgone tax revenue is borne by the municipality in which a nonprofit is located, but the public benefits provided by the nonprofit often extend to the rest of the state or even the whole nation. PILOTs can provide crucial revenue for certain municipalities, and are one way to make nonprofits pay for the public services they consume. However, PILOTs are often haphazard, secretive, and calculated in an ad hoc manner that results in widely varying payments among similar nonprofits. In addition, a municipality's attempt to collect PILOTs can prompt a battle with nonprofits and lead to years of contentious, costly, and unproductive litigation. For this policy focus report, authors Daphne A. Kenyon and Adam H. Langley have researched the continuing policy debate over property tax exemptions among municipalities and nonprofit organizations, and they offer the following recommendations. PILOTs are one revenue option for municipalities. They are most appropriate for municipalities that are highly reliant on the property tax and have a significant share of total property owned by nonprofits. For example, a Minnesota study found that while PILOTs could increase property tax revenue by more than ten percent in six municipalities, there was negligible revenue potential from PILOTs for the vast majority of Minnesota cities and towns. Similarly, PILOTs are not appropriate for all types of nonprofits. PILOTs are most suitable for nonprofits that own large amounts of tax-exempt property and provide modest benefits to local residents relative to their tax savings. Municipalities should work collaboratively with nonprofits when seeking PILOTs. The best PILOT initiatives arise out of a partnership between the municipality and local nonprofit organizations, because both sectors serve the general public and have an interest in an economically and fiscally healthy community. In some cities, case-by-case negotiation with one or several nonprofits is best, as is the case between Yale University and New Haven. In cities with a large number of nonprofits, such as Boston, creating a systematic PILOT program can promote horizontal equity among tax-exempt nonprofits and raise more revenue than negotiating individual agreements.