University of Michigan Gateway Ford School

Nonprofit Hospital Payments-in-Lieu-of-Taxes: Taxation as Health Care Regulation

Jill Horwitz, Law School, University of Michigan

a 2005 CLOSUP Small Grants Program award

Abstract:
This project examines the local tax treatment of nonprofit hospitals. It asks two central questions: First, to what extent do nonprofit hospitals benefit from state and local property tax exemptions? Second, how do these exemptions affect nonprofit hospital behavior? The project includes case studies based on interviews with hospital executives and local taxing authorities, legal analysis of cases and statutes, and quantitative empirical testing of hypotheses developed from the qualitative work. The project includes development of an instrument to survey nonprofit hospitals for the development of a database of hospital payments in lieu of taxes.

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University of Michigan Gateway Ford School Gerald R. Ford School of Public Policy