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The Collision Between Non-Profits and the Cities Over the Property Tax: Possible Solutions

Richard D. Pomp, The Collision Between Non-Profits and the Cities Over the Property Tax: Possible Solutions, in Property Tax Exemptions for Charities: Mapping the Battlefield (E. Brody ed. 2002)

9 Pages Posted: 7 Jul 2017  

Richard D. Pomp

University of Connecticut - School of Law

Date Written: 2002

Abstract

Many cities have their property tax bases eroded by the high percentage of exempt non-profit entities. Some of these entities are justified in their tax-exempt status, but many are not. This chapter in Property Tax Exemptions for Charities: Mapping the Battlefield, applauds efforts to reform the property tax exemption for non-profits in cities. The chapter proposes a narrow definition of “non-profit” in order to increase the amount of taxable property in cities, eliminating low-income cities subsidizing higher-income suburbs. The chapter proposes seven politically realistic proposals for reforming the property tax exemption for “non-profits” within the existing legal structure, as opposed to the politically unpalatable, and perhaps unconstitutional elimination of the property tax exemption in favor of explicit cash subsidies.

Suggested Citation

Pomp, Richard D., The Collision Between Non-Profits and the Cities Over the Property Tax: Possible Solutions (2002). Richard D. Pomp, The Collision Between Non-Profits and the Cities Over the Property Tax: Possible Solutions, in Property Tax Exemptions for Charities: Mapping the Battlefield (E. Brody ed. 2002). Available at SSRN: https://ssrn.com/abstract=2996746

Richard Pomp (Contact Author)

University of Connecticut - School of Law ( email )

65 Elizabeth Street
Hartford, CT 06105
United States
860-570-5251 (Phone)

HOME PAGE: http://www.law.uconn.edu/faculty/rpomp/

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