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Lincoln Institute of Land policy

Resources on Nonprofit Payments in Lieu of Taxes

Payments in Lieu of Taxes: Balancing Municipal and Nonprofit Interests.
December 2010. Daphne A. Kenyon and Adam H. Langley. Lincoln Institute of Land Policy.

“Nonprofit PILOTs (Payments in Lieu of Taxes).”
November 2016. Daphne A. Kenyon and Adam H. Langley. Lincoln Institute of Land Policy.

“Payments in Lieu of Taxes by Nonprofits: Which Nonprofits Make PILOTs and Which Localities Receive Them.”
September 2012. Adam H. Langley, Daphne A. Kenyon, and Patricia C. Bailin. Lincoln Institute of Land Policy.

“Payments in Lieu of Taxes by Nonprofits: Case Studies.”
July 18, 2011. Daphne A. Kenyon and Adam H. Langley. State Tax Notes 61(3): 171-181.

“Payments in Lieu of Taxes: The Boston Experience.
January 2013. Ronald W. Rakow. Land Lines. Lincoln Institute of Land Policy. Available January 2013.

Property-Tax Exemption for Charities. 2002. Ed. Evelyn Brody. Urban Institute.

“Selected Recent Bibliography on Property-Tax Exemption for Charities and Payments in Lieu of Taxes (PILOTs).”
July 2012. Evelyn Brody. Urban Institute.

“The Charitable Property-Tax Exemption and PILOTs.”
August 2012. Evelyn Brody, Mayra Marquez, and Katherine Toran. Urban Institute.

Mayor’s PILOT Task Force: Final Report and Recommendation.
2010. City of Boston. Website includes report and other resources.

“Tax-Exempt Properties Rise as Cities Cope with Shrinking Tax Bases.”
November 2012. Mike Maciag. Governing.

“The Property Tax Exemption for Nonprofits and Revenue Implications for Cities.”
November 2011. Daphne A. Kenyon and Adam H. Langley. Urban Institute.

“The 21st Century Fight Over Who Sets the Terms of the Charity Property Tax Exemption.”
June 2016. Evelyn Brody. The Exempt Organization Tax Review.

“Short on Revenue, State and Local Governments Exert Pressure on Nonprofits.”
January 27, 2014. Jennifer DePaul. State Tax Today.

“Assessing the Nonprofit Property Tax Exemption: Should Nonprofit Entities be Taxed for Using Local Public Goods.”
May 2012. Joseph J. Cordes. In Value Capture and Land Policies.

Memorandum of Understanding with respect to Voluntary Payments to be Paid to the City of Providence, Rhode Island
by Brown University and Rhode Island School of Design and Providence College and Johnson & Wales University. June 5, 2003.