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Payments in Lieu of Taxes

Balancing Municipal and Nonprofit Interests

Daphne A. Kenyon and Adam H. Langley

November 2010, English

Payments in lieu of taxes (PILOT) programs for nonprofits provide crucial revenue for many municipalities, but they are not perfect. Through case studies and research, this report provides guidelines for when municipalities should consider PILOTs, highlights the importance of municipal–nonprofit collaboration, and outlines alternative ways to raise revenues from tax-exempt nonprofits.

About the Authors

Daphne A. Kenyon is a resident fellow in tax policy at the Lincoln Institute of Land Policy.

Adam H. Langley is associate director of tax policy and data initiatives at the Lincoln Institute of Land Policy.

Keywords

Appraisal, Assessment, Community Development, Economics, Land Use, Land Value Taxation, Legal Issues, Local Government, Municipal Fiscal Health, Property Taxation, Public Finance, Public Policy, Tax Reform, Taxation, Value-Based Taxes