Land Lines April 2011
The Municipal Fiscal Crisis and Payments in Lieu of Taxes by Nonprofits
PILOTs are voluntary payments made by tax-exempt nonprofits as a substitute for property taxes, but their revenue potential varies across municipalities because of large differences in the impact of the charitable property tax exemption on their tax bases.
Betterment Levy in Colombia
Relevance, Procedures, and Social Acceptability
This issue looks at the performance of a special assessment tax used to finance urban development in Colombia; varied results of payments in lieu of taxes (PILOTs) across U.S. municipalities; and the effects of land use and economic change on the stability of North America’s Sunbelt cities.