Assessors of Boston v. Old South Society in Boston

This is an appeal by the board of assessors of the city of Boston from a decision of the Appellate Tax Board granting to the taxpayer an exemption of $5,000 on its Boston parsonage for each of the years 1939, 1940, and 1941, and ordering that abatement be allowed in a fixed amount in each of those years with interest. The record before us, however, applies only to the year 1939.

The relevant facts are as follows: The taxpayer, hereinafter referred to as the society, is a religious organization “with a church in Boston.” On January 1 of each of the years involved it was the owner of the land…