Payments in Lieu of Taxes: Balancing Municipal & Nonprofit Interests
November 15, 2010 This report by Daphne A. Kenyon and Adam H. Langley of the Lincoln Institute of Land Policy proposes that municipalities should devise a property tax structure for non-profit organizations based on payments in lieu of taxes (PILOTs) that balances the public services consumed by the organization with the benefit it provides to the community. PILOTs are in use by at least 117 municipalities in at least 18 states. The authors recommended that municipalities develop a PILOT structure in collaboration with their local non-profit organizations. Download the Report . . .
