PILOTs: What Are They and Are They Affected by Institutional and/or Economic Constraints? The Case of Wisconsin Municipalities

Authors

Craig S. Maher, University of Nebraska at OmahaFollow
Ji Hyung Park, James Madison University
Bit An, University of Nebraska at Omaha

Document Type

Article

Publication Date

2018

Publication Title

Journal of Public and Nonprofit Affairs

Volume

4

Issue

3

First Page

265

Last Page

283

Abstract

Following the rise of tax and expenditure limitations in the 1970s, scholars have focused on assessing the effects of these limitations on local government fiscal outcomes. One key takeaway has been local governments’ decreasing reliance on property taxes and increased use of nontax revenue sources, in particular fees and changes. This study builds on this work by focusing on a particular type of fee—that is, payments in lieu of taxes (PILOTs). We find that, in Wisconsin, revenues received by municipalities from two PILOTs programs are affected quite differently. The extent to which the economy, municipal fiscal condition, tax and expenditure limits, and community characteristics affect PILOTs’ revenues depends on the extent to which the municipality can manipulate the payment structure.

Comments

Copyright 2018 The Authors.

Recommended Citation

Maher, C. S., Park, J. H. & An, B. (2018). PILOTs: What are they and are they affected by institutional and/or economic constraints? The case of Wisconsin municipalities. Journal of Public and Nonprofit Affairs, 4(3), 265-283. https://doi.org/10.20899/jpna.43.265-283

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 License.