McGiverin-Bohan et al.: Local Officials’ Support for PILOTs/SILOTs

Kellie McGiverin-Bohan, Kirsten Grønbjerg, Lauren Dula, and Rachel Miller (all affiliated with the Indiana University School of Public and Environmental Affairs) have published Local Officials’ Support for PILOTs/SILOTs: Nonprofit Engagement, Economic Stress, and Politics, Public Administration Review (forthcoming 2016). Here is the abstract:

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).

Lloyd Mayer