Legal Opinion
Bridgewater State University Foundation v. Board of Assessors of Bridgewater
Massachusetts Supreme Judicial Court
Decided August 8, 2012PublishedCited by 15 opinions
1Opinion of the CourtBotsford, J.
A charitable organization is entitled to an exemption from local property taxes under G. L. c. 59, § 5, Third, for real property owned and occupied by the organization. In this case, we consider the exemption in the context of a public charitable foundation that operates exclusively for the benefit of a public university, and owns properties that are occupied and used in part by the foundation but in larger part by the public university. The Appellate Tax Board (board) decided that the Bridgewater State University Foundation (foundation) was entitled to the charitable exemption; on appeal by…
2Cases cited17 opinions
- McNamara v. HoneymanMassachusetts Supreme Judicial Court · 1989
- Attorney General v. School Committee of EssexMassachusetts Supreme Judicial Court · 1982
- Mailhot v. Travelers InsuranceMassachusetts Supreme Judicial Court · 1978
- Franklin Square House v. City of BostonMassachusetts Supreme Judicial Court · 1905
- Connors v. AnninoMassachusetts Supreme Judicial Court · 2011
12 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Commonwealth v. CraanMassachusetts Supreme Judicial Court · 2014
- Commonwealth v. CottoMassachusetts Supreme Judicial Court · 2015
- Meyer v. Veolia Energy North AmericaMassachusetts Supreme Judicial Court · 2019
- New England Forestry Foundation, Inc. v. Board of AssessorsMassachusetts Supreme Judicial Court · 2014
- Shrine of Our Lady of La Salette Inc. v. Board of Assessors of AttleboroMassachusetts Supreme Judicial Court · 2017
10 more not listed; retrieve them via the Exa API.