Local Officials’ Support for PILOTs/SILOTs: Nonprofit Engagement, Economic Stress, and Politics
详细信息 查看全文
- 作者：Kellie McGiverin-Bohan ; Kirsten Grø ; nbjerg ; Lauren Dula and Rachel Miller
- 刊名：Public Administration Review
- 出版年：2016
- 出版时间：November/December 2016
- 年：2016
- 卷：76
- 期：6
- 页码：951-963
- 全文大小：316K
- ISSN：1540-6210
文摘
Nonprofit property tax exemption has become a major policy issue as the collapse of the housing market, the Great Recession, and property tax caps have threatened local tax collections. Consequently, many local governments have sought to obtain payments in lieu of taxes (PILOTs) from charities that are formally exempt from property taxes. Using a 2010 survey of local government officials in Indiana, this article examines whether support for PILOT policies is related to officials’ personal involvement with nonprofits, their views on government–nonprofit relationships, the type of position they hold, the level of economic distress in the county, local political conditions, and local nonprofit wealth. The findings support most of these hypotheses but also show that attitudes toward PILOTs appear to be shaped by somewhat different concerns than attitudes toward services in lieu of taxes (SILOTs).