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Property Tax Exemption for Charitable Nonprofit Organizations: A Uniform Possibility

Published onAug 07, 2022
Property Tax Exemption for Charitable Nonprofit Organizations: A Uniform Possibility

18 Wake Forest J. Bus. & Intell. Prop. L. 1

Under current property tax regimes in this country, charitable
nonprofit organizations are treated differently not only from state to
state and city to city, but also from municipality to municipality within
each state. For example, in New Jersey, Princeton University was
recently sued by citizens even after entering into an agreement with
the local municipality to make payments in lieu of property taxes, and
hospitals now question what the property tax exemption law in their
state requires since the Governor recently pocket-vetoed legislation
that would have made a profound impact on charitable nonprofit
organizations. Additionally, Boston, Massachusetts and Pittsburgh,
Pennsylvania ask charitable organizations to voluntarily enter into payments in lieu of taxes (PILOTs) regarding the property that they
own, while other cities throughout the United States exempt charitable
nonprofit organizations from property tax and do not require them to
enter into PILOT agreements.

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