Born v. Board of Assessors

The question raised by this case is whether tenant-shareholders of Longview Corporation (Longview), a housing cooperative corporation organized under G. L. c. 157B, qualify for the residential real estate tax exemption under G. L. c. 59, § 5C. The Cambridge board of assessors and the Appellate Tax Board determined that they are not. We transferred the case here on our own motion and affirm.

The facts are undisputed. Longview was the assessed owner of property located at 983-986 Memorial Drive, Cambridge, on the relevant assessment dates for the fiscal years 1991 and 1993. At all material…