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Research report

The Property Tax Exemption for Nonprofits and Revenue Implications for Cities

Daphne A. Kenyon, Adam H H. Langley
December 9, 2011
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Abstract

The charitable property tax exemption can have significant revenue implications for municipalities with large nonprofit sectors and heavy reliance on the property tax. Interest in policies to offset these revenue implications has grown because of the growth of the nonprofit sector in recent decades and the fiscal crisis currently facing many local governments. This policy brief discusses some of these policies, including nonprofit payments in lieu of taxes (PILOTs), municipal service fees, heavier reliance on user fees and special assessments, in-kind contributions from nonprofits, state aid to municipalities hosting tax-exempt nonprofits, and local control over the charitable property tax exemption.

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Individual Taxes State and Local Issues
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Meet the Experts

  • Daphne A. Kenyon
  • Adam H H. Langley
Research report

New Evidence on The Effect of The TCJA On the Housing Market

Robert McClelland, Livia Mucciolo, Safia Sayed
March 30, 2022
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