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Description

The September F+E cover story describes how many U.S. States are challenging property tax exemptions for non-profit hospitals bringing in big profits.

Table of Contents

Overview - Patrick Alesandrini, CAE, RES - p. 2

  • It is imperative that we pave the way for the next generation of valuers. We need to understand who they are and what they bring to the table, to see our future through their eyes.

Court: Airport Concession Fees are Not Rent - Sandra Patterson - p. 5

  • The Minnesota Supreme Court ruled that concession fees car rental companies pay for doing business at an airport should not be considered rent for property-tax valuation purposes.

States Redefining "Charity" as Tax-Exempt Hospitals Thrive - Andy Miller & Markian Hawryluk - p. 6

  • More than a dozen U.S. states have debated or passed legislation to better define charity care in order to increase transparency about the benefits nonprofit hospitals provide.

Candidate Profiles: 2024 Board of Directors - IAAO Members - p.10

The Benefits of a College Internship Program - Carmen Trammell - p. 14

  • Student Fellowships for Innovation and Excellence in Property Assessment 101

Communication Is Key - IAAO Staff - p. 18

  • Board approves a new standard on communications and public outreach.

Harnessing the Power of Technology: Transformative Solutions for Property Tax Offices - Ed Parker - p. 20

  • Don’t be confined by familiarity. Your challenge may not be solvable using what you already know, but when you surround yourself with experts in technology, property tax, and beyond, you can get exposure to technology that you may not be aware of which will lead to an even more successful outcome.

Roles

Editorial Review Board: Laureen Birdsall, CAE, ESQ.; Margie Cusack, FIAAO; Shannon Hiss, RES, RMA; Lisa Hobart, CAE, PPS, FIAAO; Kerry Leichtman; Josh Myers; Heather Poore, AAS, RES; Jeff Spelman, CAE; Joan Youngman, Esq.

Contributing Authors: Patrick Alesandrini, CAE, RES; Sandra Patterson; Andy Miller; Markian Hawryluk; Carmen Trammell; Ed Parker

Publications Manager: Keith Robison

Senior Director, Communications & Technology: Mike Ardis, APR

Publication Date

9-1-2023

Keywords

Hospitals, Charitable exemptions, Assessment personnel education, Technology in assessment

Fair + Equitable September 2023

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