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Now You’re Tax-Exempt, Now You’re Not: The Case of Florida Assisted Living Facilities

Speaker: Deborah A. Carroll and Sarah E. Larson

This paper is motivated by a statewide legislative change in Florida that affected assisted living facilities (ALFs) by inadvertently removing the property tax exemption for those operated by nonprofit organizations. As such, this paper addresses two research questions: 1) Are there systematic differences between Florida’s for-profit- and nonprofit-designated assisted living facilities in terms of operations and service provision? And 2) What was the impact, if any, of losing and re-gaining their property tax exemptions on the operational cost structure and service provision of Florida’s nonprofit assisted living facilities? We find that nonprofit ALFs have greater legitimacy in service delivery than for-profits, as nonprofit ALFs have greater service capacity, quality, and variety than for-profit ALFs in Florida, and nonprofit ALFs have less ownership turnover and more nursing staff for residents. However, eliminating  the property tax exemption for nonprofit ALFs in Florida had essentially no effect on their operations, with the exception of marginal evidence of reduced contributions, which may indicate a crowding-out effect.

About the Speaker

Deborah A. Carroll, Ph.D., is Associate Professor in the School of Public Administration at the University of Central Florida, as well as Director of the School’s Center for Public and Nonprofit Management. Dr. Carroll’s research focuses on financial management and policy issues of state and local governments, particularly related to taxation, revenue diversification, and urban economic development, as well as the interconnectedness of the public and nonprofit sectors and the implications for tax policy, tax burden, public service provision, and economic development. She has published more than 25 refereed articles in academic journals, including the Journal of Public Administration Research and Theory, Public Administration Review, Public Budgeting & Finance, The American Review of Public Administration, and Journal of Public & Nonprofit Affairs, among others.

Date: 2019-10-28, Mon
Time: 17:00
Venue: Room 966, The Jockey Club Tower, Centennial Campus, HKU
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Tea & coffee will be served. Please bring your own reusable bottle/cup.