Document Type
Article
Publication Date
January 2010
Abstract
Attention from the media notwithstanding, the nonprofit sector continues to achieve remarkable success in state supreme courts and statehouses in defending property-tax exemptions. But budget pressures remain. While the intermediate use of “payments in lieu of taxes” has not yet become a systematic compromise solution, PILOTs are attracting growing interest from local taxing jurisdictions. This Article highlights three issues— who decides the parameters of exemption, legislatures or courts; what are the specific factors and vulnerable subsectors; and how exemption is granted or withheld in practice—and concludes with several PILOT case studies. The Appendix sets forth a fifty-one-jurisdiction review of state constitutions, statutes, and high-court decisions, and finds that the regimes generally are more similar than not.
Recommended Citation
Evelyn Brody,
All Charities Are Property-Tax Exempt, but Some Charities Are More Exempt Than Others,
44
New Eng. L. Rev.
621
(2010).
Available at:
https://scholarship.kentlaw.iit.edu/fac_schol/114
Included in
Organizations Law Commons, Property Law and Real Estate Commons, Taxation-Federal Estate and Gift Commons, Tax Law Commons