State and Local Budget Pressures: The Charitable Property-Tax Exemption and PILOTs

Panel 1: The Current Landscape 

Who wins and who loses from exemption

Moderator:
Elizabeth Boris, Urban Institute

Panelist:

• Evelyn Brody, Chicago-Kent College of Law
  • Selected Recent Bibliography on Property-Tax Exemption For Charities and Payments in Lieu of Taxes (PILOTs) (Updated July 2012)
• Rick Cohen, Nonprofit Quarterly
• Joseph Cordes, George Washington University
  • The Nonprofit Property Tax Exemption: Who Benefits, Who Pays, and by How Much?
• Thomas Longoria, Texas State University
  • Tables on PILOTs

Panel 2: Focus on Eds and Meds  
A focus on the current major pressure points: nonprofit hospitals and colleges and universities.

Moderator:
Roger Colinvaux, Columbia School of Law, Catholic University of America

Panelist:

• Woods Bowman, DePaul University
  • Property Tax Exemption for Nonprofit Hospitals
• Matt Hamill, National Association of College and University Business Officers
• Keith Hearle, Verite Healthcare Consulting
   

Panel 3: Negotiated Payments in Lieu of Taxes as the Wave of the Future? 
Will global solutions remain elusive? Will we see more use of “voluntary” PILOTs? What should a well-designed PILOT program look like, and how should it be created?

Moderator:
David Brunori, State Tax Notes

Panelist:

• G. Reynolds Clark, on behalf of the Pittsburgh Public Service Fund, University of Pittsburgh
• Daphne Kenyon, Lincoln Institute of Land Policy
  • Payments in Lieu of Taxes: Balancing Municipal and Nonprofit Interests
  • And related report (with Adam Langley) can be downloaded for free here.
• Ron Rakow, City of Boston
  • Boston’s Payment in Lieu of Tax Program: A Review of the Program’s Development, Implementation and Results
  • Boston PILOT Task Force Recommendations
•  David Thompson, National Council of Nonprofits