Board of Assessors of New Braintree v. Pioneer Valley Academy, Inc.

These are appeals from decisions of the Appellate Tax Board with respect to the exemption of Pioneer Valley Academy, Inc. (Pioneer) from real estate taxes assessed as of January 1, in the years 1966 and 1967, upon part of Pioneer’s land in New Braintree. The town concedes that 386 of 624 acres owned by Pioneer on January 1, 1966, are exempt and that the same land was exempt in 1967. It taxed the remainder of Pioneer’s land. By January 1, 1967, Pioneer had acquired three new parcels (118 acres in all). The town, in addition to the land taxed in 1966, taxed these 118 acres and also one house,…