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Journal Article

CHARITABLE COMMERCE: EXAMINING PROPERTY TAX EXEMPTIONS FOR COMMUNITY ECONOMIC DEVELOPMENT ORGANIZATIONS

Catriela Cohen
Columbia Law Review
Vol. 116, No. 6 (OCTOBER 2016), pp. 1503-1546
Stable URL: http://www.jstor.org/stable/43940328
Page Count: 44
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Since scans are not currently available to screen readers, please contact JSTOR User Support for access. We'll provide a PDF copy for your screen reader.
CHARITABLE COMMERCE: EXAMINING PROPERTY TAX EXEMPTIONS FOR COMMUNITY ECONOMIC DEVELOPMENT ORGANIZATIONS
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Abstract

Each state offers a property tax exemption to qualifying chantable organizations. Municipalities both administer these charitable exemptions and bear their economic cost This creates an incentive for municipalities to adopt an interpretation of their state's exemption framework that limits the exemption's scope and preserves tax revenue. This Note focuses on community economic development (CED) organizations to explore how overly narrowed frameworks break down when applied to nontraditional charities. As part of this analysis, the Note tracks one CED organization's exemption from the initial grant through its subsequent revocation and ultimately to the New York Court of Appeals's affirmation of the revocation in Greater Jamaica Development Corp. v. New York City Tax Commission. In closing, this Note provides recommendations for state courts and local assessors to help standardize exemption decisions and identify deserving organizations.

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