Abstract

http://ssrn.com/abstract=1665572
 
 

Footnotes (173)



 


 



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

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.

Number of Pages in PDF File: 112

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

JEL Classification: K34

working papers series


Download This Paper

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)

Feedback to SSRN


Paper statistics
Abstract Views: 629
Downloads: 162
Download Rank: 107,503
Footnotes:  173

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo7 in 0.234 seconds