Harvard Community Health Plan, Inc. v. Board of Assessors of Cambridge

The board of assessors of Cambridge (assessors) appeals to this court from a decision of the Appellate Tax Board (board) which found certain real estate owned by the Harvard Community Health Plan, Inc. (HCHP), to be entitled to an exemption under the provisions of G. L. c. 59, § 5, Third. The board found that HCHP had sustained its burden under the statute of establishing that it was incorporated for charitable purposes, and that its operations on the Cambridge property are consistent with such purposes. We conclude that the board’s decision is supported by substantial evidence and we affirm.…