Local Government Interest in and Justifications for Collecting Payments-in-Lieu of (Property) Taxes from Charities

We use data from a survey of Indiana local government officials (LGOs) to explore their attitudes towards PILOTs for major types of charities. We consider whether these attitudes are related to local economic conditions, political factors, LGOs’ attitudes towards the relationship between local government and nonprofits, and the extent to which LGOs are personally involved with nonprofits as leaders, members or volunteers. We also explore whether these attitudes vary by type of charity involved (hospitals, schools/universities, churches) and present preliminary data on LGO agreement with various justifications for PILOT policies.