Download or read book Payments in Lieu of Taxes on State owned Lands written by University of Wisconsin. Public Lands Impact Study Committee and published by . This book was released on 1967 with total page 120 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Payments in Lieu of Property Taxes on State owned Lands written by Monroe Herman Rosner and published by . This book was released on 1977 with total page 108 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Sharing and Payments in Lieu of Taxes on the Public Lands written by EBS Management Consultants and published by . This book was released on 1970 with total page 698 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Payments in Lieu of Taxes on Federal Real Property written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1981 with total page 172 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Payments in Lieu of Taxes on Public Lands Under the Jurisdiction of the Michigan Department of Conservation written by John H. Eichstedt and published by . This book was released on 1956 with total page 110 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Extension of Federal Liability to Localities for Real Estate Taxation Or Payments in Lieu Thereof Hearing Before the Subcommittee on H R 1288 H R 1305 Etc Sugust 12 1943 written by United States. Congress. House. Public lands and published by . This book was released on 1944 with total page 50 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Adequacy of Federal Compensation to Local Governments for Tax Exempt Federal Lands written by United States. Advisory Commission on Intergovernmental Relations and published by . This book was released on 1978 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Commonwealth owned Tax exempt Real Property written by Pennsylvania. General Assembly. Joint State Government Commission and published by . This book was released on 1949 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Revenue Sharing and Payments in Lieu of Taxes on the Public Lands written by EBS Management Consultants, inc and published by . This book was released on 1970 with total page 1164 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Institutional Property Tax Exemptions in Massachusetts written by Massachusetts Taxpayers Foundation and published by . This book was released on 1971 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt: ...Focuses on property tax exemptions for institutions directly serving the public; includes the legal basis of institutional tax exemptions in Massachusetts and other states, the extent and value of exempt property, the types of organizations and institutions which are receiving exemptions, and administrative practices in granting exemptions; statistics include percent distribution of exempt property in Boston by ward (1960-1970) and by neighborhood (1968), state owned land by use and acreage, total valuation of exempt property in the state by category (1930-1968), and a by town listing of total exemptions (1970); a copy of this item was in the BRA collection...

Download or read book A Methodology to Assess the Effects of State Land Transactions on Local Property Taxes written by Siegel, Michael L. and published by . This book was released on 1983 with total page 80 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Public Lands and Property Taxes written by Daniel P. Huegel and published by . This book was released on 2000 with total page 44 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Extension of Federal Liability to Localities for Real Estate Taxation Or Payments in Lieu Thereof written by United States. Congress. House. Committee on Public Lands and published by . This book was released on 1944 with total page 52 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Assessment of Real Estate written by Lawson Purdy and published by . This book was released on 1923 with total page 24 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book The Nature and Value of Tax exempt Real Property in Three Oregon Counties written by and published by . This book was released on 1940 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:

Download or read book Payments in Lieu of Taxes written by Daphne A. Kenyon and published by . This book was released on 2010 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: 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.

Download or read book A Good Tax written by Joan Youngman and published by . This book was released on 2016 with total page 260 pages. Available in PDF, EPUB and Kindle. Book excerpt: In A Good Tax, tax expert Joan Youngman skillfully considers how to improve the operation of the property tax and supply the information that is often missing in public debate. She analyzes the legal, administrative, and political challenges to the property tax in the United States and offers recommendations for its improvement. The book is accessibly written for policy analysts and public officials who are dealing with specific property tax issues and for those concerned with property tax issues in general.