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,...

Properties owned by non-profit organizations are often exempt from taxation, which strains local budgets. However, localities can request voluntary payments in lieu of taxes (PILOTs) to recover forgone tax revenue. This policy brief explains how PILOT agreements help boost municipal...

Boston's Payment in Lieu of Taxes (PILOT) program establishes voluntary payment agreements between the city and non-taxable institutions to offset forgone property tax revenue. This report finds that Boston's PILOT program is one of the most revenue-productive PILOT programs in the...

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...

Local governments can recover forgone tax revenue from property-tax exempt nonprofit organizations like universities and hospitals by requesting voluntary payments in lieu of taxes (PILOTs). This report examines Baltimore's PILOT agreement approach and highlights successful PILOT...

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)...

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...