The 2015 budget that Gov. Paul LePage proposed to the Maine
legislature takes aim at the “sacred cow” of property-tax exemption for
nonprofit organizations. Colleges and hospitals, for example, would be levied a
property tax, with places of worship and government-owned entities remaining
exempt. The rationale is that of fairness to home-owners, who must bear a
disproportionate weight particularly in New England, where colleges and
hospitals in particular are ubiquitous. However, I submit that a second
justification exists—one based squarely on the colleges and hospitals
themselves.
The full essay is at “Universities
and Hospitals.”