Abstract
Nonprofit property tax exemption is a major policy issue as local governments face growing budgetary pressures because of the recession and decreased tax revenue. Few empirical studies investigate why local government officials favor or oppose PILOTs (payments in lieu of taxes) in their communities. Even fewer studies consider SILOTs – services in lieu of taxes. Using data from a survey of Indiana local government officials, we examine whether opinions on PILOT policies are related to officials’ personal involvement with nonprofits; their views on government-nonprofit relationships; and their perceptions of local reliance on nonprofit service providers. We control for the type of position held (whether elected or not) and also include county level data on nonprofit wealth, economic health, voter participation, and urban/rural status. We use logistic regression analysis to examine the extent to which these factors predict favorable attitudes towards PILOTs and explore whether preferences for SILOTs follow ...
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