This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions 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 ALFs in terms of operations and service provision? (2) What […]
Now You’re Tax‐Exempt, Now You’re Not: Property Taxation of Assisted Living Facilities
This research is motivated by a change in Florida that affected assisted living facilities (ALFs) by removing the property tax exemptions 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 ALFs in terms of operations and service provision? (2) What […]
