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 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 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 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 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 Federal Land Ownership and the Public Land Laws written by Library of Congress. Legislative Reference Service and published by . This book was released on 1954 with total page 160 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 Present Minnesota Statutes Authorizing Payment in Lieu of Taxes for State owned Lands written by Gary R. Johnson and published by . This book was released on 1976 with total page 8 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 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Payment in Lieu of Taxes for State Natural Resources Lands written by and published by . This book was released on 2012 with total page 69 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Background Studies Prepared for the Public Land Law Review Commission Revenue sharing and payments in lieu of taxes on the public lands written by and published by . This book was released on 1970 with total page 602 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 background Papers written by United States. Public Land Law Review Commission and published by . This book was released on 1968 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Payment in Lieu of Taxes Study written by and published by . This book was released on 1994 with total page 13 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 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 United States. Public Land Law Review Commission and published by . This book was released on 1970 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Payments in Lieu of Taxes PILOT For State Owned Land Chapter 58 of the Massachusetts General Laws written by and published by . This book was released on 2001 with total page 34 pages. Available in PDF, EPUB and Kindle. Book excerpt:
