谈谈tax abatement

对于Jersey City & Hoboken的朋友,Tax Abatement这个词一定不陌生。我多年前第一次听说的时候,就非常困惑。

  • 什么是tax abatement?
  • tax abatement有什么好处?
  • 为什么会有这个政策?
colorful

顾名思义,“Tax Abatement”就是指“税收优惠”。

通常来说,Tax Abatement是由市政府(Municipal Government)和建筑开发商(Developer)之间磋商产生。

以Jersey City为例,这里有很多“待开发”(blighted)的土地,典型的比如废弃的工厂,搁置的地块(例如露天停车场)。政府认为,这些土地/房屋需要开发商投入大笔资金进行开发,开发后作为商品房出售或者作为商业地块招商都可以带来税收收入,比搁置肯定强;而开发商作为投资方肯定需要承担一定的风险。政府为了鼓励开发商,需要想一个办法,来帮助开发商在开发完成后能够更顺利地出手。

Tax Abatement就应运而生,它由市政府授予开发商,之后转给购买开发好的楼盘/商铺的业主。事实也证明,有Tax Abatement的房子,往往买家更青睐。

1/1/2018更新:现在Jersey City waterfront和downtown区域的房产开发项目已经被认为风险较小,所以开发商申请abatement越来越难,最近获得abatement的应该就是Oakman一期和380Newark,其他例如10 Provost99 Hudson、Park & Shore都未获得abatement。

development

Tax Abatement是在房产税(Property Tax)上打折的意思吗?

不是的。Tax Abatement的官方称呼是“Payment In Lieu Of Taxes”,或“PILOT”,它实际上是一种不同的计税方式。

常见的Property Tax往往包含下面几个收费项目:

  • County Tax
  • District school tax
  • School debt service
  • County open space
  • Local tax
  • Municipal library

而PILOT更像是直接交给市政府(Municipal Government)的一笔municipal fee,它有两个特点:

  1. 金额事先商定好了,非常predictable
  2. 金额比Property Tax要低,至于低多少,完全是case by case

2013年,现任的Jersey City市长Steve Fulop上任后签署了专门的executive order,继续倡导在Jersey City推行Tax Abatement,并承诺会将收入用于教育专项基金。

Fulop-Campaign-Pledge

Tax Abatement一直存在着争议

很多反对/质疑Tax Abatement政策的人,往往会提出很多疑问。

  • 因为每个地块情况都不一样,没有统一的标准,怎么判断、谁来判断哪个地块的开发属于blighted进而能够申请Tax Abatement?
  • Tax Abatement是由市政府和开发商协商决定的,这里面的透明度太低,很容易导致黑箱操作。
  • Tax Abatement带来的收入的分配和Property Tax不同,监管力度小得多,很容易导致腐败。

都有哪些楼/项目有Tax Abatement?

Jersey City & Hoboken的Tax Abatement非常常见,具体的税率、有效的年限都是各不相同。下面随便找几个给大家看下。

  • Goldman Sachs Tower
    • 2024年到期。以2014年为例,支付PILOT 4.3 million,如果正常支付Property Tax,大概需要9.2 million。
  • Crystal Point
    • 2040年到期。以2014年为例,支付PILOT 1.3 million,如果正常支付Property Tax,大概需要3.8 million。
  • Portofino
    • 2020年到期。以2014年为例,支付PILOT 2.5 million,如果正常支付Property Tax,大概需要4.6 million。
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