Contribution to Book
The Collision Between Nonprofits and the Cities Over the Property Tax: Possible SolutionsProperty Tax Exemptions for Charities: Mapping the Battlefield (2002)
Many cities have their property tax bases eroded by the high percentage of exempt non-profit entities. Some of these entities are justified in their tax-exempt status, but many are not. This chapter in Property Tax Exemptions for Charities: Mapping the Battlefield, applauds efforts to reform the property tax exemption for non-profits in cities. The chapter proposes a narrow definition of “non-profit” in order to increase the amount of taxable property in cities, eliminating low-income cities subsidizing higher-income suburbs. The chapter proposes seven politically realistic proposals for reforming the property tax exemption for “non-profits” within the existing legal structure, as opposed to the politically unpalatable, and perhaps unconstitutional elimination of the property tax exemption in favor of explicit cash subsidies.
Citation InformationRichard D. Pomp, The Collision Between Nonprofits and the Cities Over the Property Tax: Possible Solutions, in Property Tax Exemptions for Charities: Mapping the Battlefield (E. Brody ed. 2002).