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All Charities are Property-Tax Exempt, But Some are More Exempt than Others

Evelyn Brody

Chicago-Kent College of Law

August 26, 2010

New England Law Review, Vol. 44, p. 621, 2010

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.

Number of Pages in PDF File: 112

Keywords: tax, nonprofit law, property tax, tax exemption

JEL Classification: K34

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Date posted: August 25, 2010 ; Last revised: August 14, 2012

Suggested Citation

Brody, Evelyn, All Charities are Property-Tax Exempt, But Some are More Exempt than Others (August 26, 2010). New England Law Review, Vol. 44, p. 621, 2010. Available at SSRN: http://ssrn.com/abstract=1665572 or http://dx.doi.org/10.2139/ssrn.1665572

Contact Information

Evelyn Brody (Contact Author)
Chicago-Kent College of Law ( email )
565 West Adams St.
Chicago, IL 60661
United States
312-906-5276 (Phone)
312-906-5280 (Fax)

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