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？
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 Provost、99 Hudson、Park & Shore都未获得abatement。
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：
- 金额事先商定好了，非常predictable
- 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。
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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