An Exploratory Case Study of the Process of PILOTs Adoption and the Impact of the Interdependent Relationship among Government, Community, and Nonprofits on PILOTs: The Case of Boston.

The purpose of this research is to explore Boston’s payment in lieu of taxes (PILOTs) program. PILOTs are unique revenue structures in that they require voluntary payments from nonprofits. As such, they have been difficult for cities to adopt, yet Boston’s program stands out for its program success. There are few theoretical studies that examine the PILOTs adoption process in detail. This case study contributes to building a theoretical framework for the collaborative PILOT processes by exploring the dynamics of the Boston’ PILOT program. The Advocacy Coalition Framework (ACF) serves as the primary conceptual lens. This framework helps conceptualize how actors’ interactions have affected policy change and adoption. The analysis consists of a documentary content analysis to identify stakeholders' views of PILOTs and their collective actions in relation to Boston’s PILOT policy. Analysis of Taskforce meetings minutes, city reports, publications from research institutions, and community groups serve as the primary resources for assessing actors' behaviors that led to policy adoption.