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50 New Eng. L. Rev. On Remand 1 (2015-2016)

handle is hein.journals/remand50 and id is 1 raw text is: 










  A Continuing Look at Boston's Revised

       Payment in Lieu of Taxes (PILOT)

          Program: Updated Version 2.0






                             ERIC A. LUSTIG*

        They were all in the room, and they all agreed to this.... You
        made commitments; you gave your word. Is your word any
        good?1
        [E]veryone understood these were going to be voluntary
        payments . . . . The City [of Boston] recognizes that these
        organizations make contributions far above what the formula
        might recommend in terms of community benefits -scholarships
        to  Boston  residents, partnerships with the  schools and
        community centers, partnerships regarding athletic fields and
        facilities and arts facilities.2

                            INTRODUCTION

n December 2010, the Mayor's PILOT Task Force issued its final report
   recommending changes to Boston's long-standing payment in lieu of
   taxes (PILOT) program.3 This article examines the results for the first



   *Professor of Law and Director of Center for Business Law, New England Law I Boston.
The author thanks Barry Stearns for his continuing research assistance. The author also thanks
Adam Langely and Betsy Schmidt for their comments.
  1 Matt Rocheleau, Many Colleges Not Paying Boston in Full for Services, BOSTON GLOBE (Oct.
27, 2014), https://www.bostonglobe.com/metro/2014/10/26/biggest-colleges-coming-short-
voluntary-payments-city/lV2JcTaoNsmbnZGNx7VOYI/story.htm (quoting  City  Council
member Stephen Murphy who also was a member of the Boston PILOT Task Force).
  2 Id. (quoting Richard Doherty, president of the Association of Independent Colleges and
Universities in Massachusetts).
  3 CITY OF BOSTON, MAYOR'S PILOT TASK FORCE: FINAL REPORT AND RECOMMENDATIONS
(2010), available at http://www.cityofboston.gov/imagesdocuments/PILOT %20Task%20
Force%20Final%20ReportWEB%20_tcm3-21904.pdf. For an analysis of the Task Force's work
and recommendations, see Eric A. Lustig, The Boston City PILOT Task Force: An Emerging Best
Practice, 44 NEW ENG. L. REV. 601, 601 (2010) [hereinafter Lustig, The Boston City PILOT Task
Force].

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