PILOT Task Force

(Payment in Lieu of Taxes)

pilot

PILOT Task Force Final Report (December 2010)


In January 2009, former Mayor Thomas Menino created a Task Force to examine the relationship between the City and tax-exempt institutions, specifically the major educational and medical institutions. Most of these tax-exempt, land-owning institutions make a voluntary payment-in-lieu-of taxes ("PILOT") to the City to help cover the cost of providing the institutions with essential City services (i.e. police, fire, snow removal). However, the PILOT contributions vary considerably between the institutions. The Task Force will be responsible for reviewing the current PILOT system, as well as the institutions' community benefits, and will ultimately make recommendations to strengthen the partnership between Boston and its tax-exempt institutions.

Objectives

The following are the PILOT Task Force's primary objectives:

  • Set a standard level of contributions - in programs and payments - to be met by all major tax-exempt land owners in Boston.

  • Develop a methodology for valuing community partnerships made by tax-exempt institutions.

  • Propose a structure for a consolidation program and payment negotiation system, which will allow the City and its tax-exempt institutions to structure longer term, sustainable partnerships focused on improving services for Boston's residents.

  • Clarify the costs associated with providing City services to tax-exempt institutions.

  • If necessary, provide recommendations on legislative changes needed at the City or state level.

Resources

PILOT Interim report

PILOT Task Force Executive Summary (April 2010)

Meeting Minutes

Meeting Handouts & Presentations

Supplemental Information (CRS = Community Service Report)