周二, 1月24日, Mayor Ed Gainey signed an executive order directing 匹兹堡’s law and finance departments to conduct a full review of all properties owned by 税-exempt organizations, 他们预计需要数年才能完成.
These 税-exempt organizations are currently not required to pay real estate 税es on the property they own where they conduct 税-exempt activities. These exempt properties represent nearly a third of all properties in the City of 匹兹堡. Mayor Gainey’s order is focused on ensuring that the business being conducted on these properties complies with the Pennsylvania public charity test, 所以他们才可以免税. If the business being conducted on a particular property does not meet the requirements, the business at this property cannot be considered a purely public charity, and the City of 匹兹堡 will potentially move to restore 税 payments. Religious organizations and places of worship will not be subjected to this review.
3月28日, Mayor Gainey’s office reported that approximately 10% of the properties have been reviewed since the executive order was signed in January. The City began its review by looking at the largest 税-exempt property owners as well as any properties reported to the City by residents. City Solicitor Krysia Kubiak shared that if the properties reviewed to date were removed from the exempt list, 这将产生大约3美元.500万美元的税收收入. The largest group of parcels belongs to the Presbyterian University Hospital System, 哪个是UPMC所有的.
The Pennsylvania public charity test contains five criteria that nonprofit organizations must meet in order to be considered a purely public charity.
Ensuring that nonprofit organizations are operating as purely public charities has been an ongoing battle between the City of 匹兹堡 and major nonprofit organizations for 20 years. 3月12日, 2022, a bill was introduced to 匹兹堡 City Council to determine the amount of real estate and payroll 税es that 匹兹堡 nonprofits would have to pay if they were for-profit entities. The City’s goal was to partner with 匹兹堡’s nonprofits on payment-in-lieu of 税es agreements, 或试点协议, indicating that if Allegheny County and the City of 匹兹堡 secured PILOTs with just the five largest nonprofits, 这将产生5美元.900万美元和8美元.6 million in revenues for those governments each year, respectively. 许多非营利组织已经在进行试点支付, but they are just a fraction of what the property 税 for the organization would normally be.
Any challenges made by property owners that arise will be referred to the seven-member Allegheny County Board of Property Assessment Appeals and Review for final determination.
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