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Full-Text Articles in Tax Law
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
Fordham Urban Law Journal
This article examines the problem of the erosion of the New York municipality tax bases due to a proliferation of New York property tax exemptions for nonprofit organizations. It posits that one of the most difficult and sensitive subjects of real property tax administration is the exemption available to property owned by nonprofit organizations, that do work solely for religious, charitable, hospital, educational, moral or mental improvement of men, women or children. It analyzes the effects of these tax exemptions utilizing a four tiered approach. First, it explains the history of an increasingly intense competition between the needs of the …
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
A Law In Search Of A Policy: A History Of New York's Real Property Tax Exemption For Nonprofit Organizations, Robert L. Beebe, Stephen J. Harrison
Fordham Urban Law Journal
This article examines the problem of the erosion of the New York municipality tax bases due to a proliferation of New York property tax exemptions for nonprofit organizations. It posits that one of the most difficult and sensitive subjects of real property tax administration is the exemption available to property owned by nonprofit organizations, that do work solely for religious, charitable, hospital, educational, moral or mental improvement of men, women or children. It analyzes the effects of these tax exemptions utilizing a four tiered approach. First, it explains the history of an increasingly intense competition between the needs of the …