By Sanjay Talwani ยท Listen to article
Law360 (October 2, 2024, 6:05 PM EDT) — A senior home on Martha’s Vineyard is exempt from property taxes, a Massachusetts tax panel said in a decision released Wednesday, ruling that the owner, a charitable nonprofit, had a sufficient presence at the property for the exemption.
The Massachusetts Appellate Tax Board agreed with nonprofit Havenside Corp. that its four-building property was owned and operated in furtherance of its charitable goals. The property was therefore exempt from property taxation, the board said, reversing the determination of the Tisbury Board of Assessors and striking down the $12,000 tax bill the organization paid pursuant to its 2021 valuation.
The town assessment board had determined that the approximately 30 residents of the complex occupied the property in traditional landlord-tenant relationships. But the appellate board disagreed, noting that the owner provided extensive social and health services as well as affordable housing to residents who did not qualify for housing assistance and could not otherwise afford to own or rent in the community.
The owner employed a full-time manager who provided numerous services to residents in coordination with a local nursing association and other organizations, the decision said.
State law allows the tax exemption on real estate occupied by a charitable group or its officers “for the purposes for which it is organized,” the decision noted.
The decision was promulgated Sept. 24.
The case is Havenside Corp. v. Board of Assessors of the Town of Tisbury, case number F347297, before the Massachusetts Appellate Tax Board.
–Editing by Aaron Pelc.