ProGov21 Policy Library

The City of Memphis has deliberately avoided its municipal pension obligations at the same time it has granted a series of costly property tax abatements, such as payments in lieu of taxes (PILOTs), to large corporations and sports franchises. For every year between 2009 and 2012,...

Some property tax-exempt individuals and institutions make voluntary "payments in lieu of taxes" (PILOTs) to support local government services. This section of the Milwaukee City Charter and Code of Ordinances establishes regulations for tax-exempt properties and outlines the city's...

This report lays out a set of policy and political interventions that cities, regions, and states can make to increase municipal revenue and to make their collections more progressive. Cities have historically suffered enormous budget shortfalls and after the Great Recession, available...

Municipalities in the US are facing a fiscal crisis due to the expiration of federal stimulus assistance and significant cuts in aid from states. Property values have also declined, affecting property tax revenues. This report offers an overview of payments in lieu of taxes (PILOTs)...

Payments in Lieu of Taxes (PILOTs) encourage property tax-exempt institutions like nonprofits to make voluntary payments to support their municipalities. This report outlines effective strategies for PILOT programs and highlights successful local case studies. Best practices include...

This agreement between the City of Laconia and the local solar energy company Laconia Town Solar exempts the company's renewable energy generation facility from ad valorem real estate taxes, if they make annual payments in lieu of taxes to the city. These payments are adjusted to...