Date of Award


Degree Type


Degree Name

Master of Community Planning (MCP)


Community Planning and Area Development

First Advisor

Thomas D. Galloway


Granting exemptions from the property tax has been criticized because it eliminates a source of municipal revenue. Exempt properties appear to be concentrated in urban areas, so this effect is especially problematic for cities because of the existence of urban fiscal stress. Recent writers have indicated that exempt institutions may provide valuable services to their communities, but the cost of municipal services to their properties represents a significant fiscal impact on local governments.

This paper investigates the fiscal impact of a single exempt institution, Brown University, on the City of Providence, R.I. Fiscal impact analyses were used to measure the cost of municipal services provided to the university. The results of this investigation are that the costs of services to exempt educational institutions are minimal, and are not significant in view of the total municipal budget.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.