Board of Assessors v. Bridgewater State University Foundation

At issue in the present case is the applicability of the charitable exemption from real estate taxation provided by G. L. c. 59, § 5, Third, to properties owned by the appellee Bridgewater State University Foundation (foundation) but used in whole or in part by Bridgewater State University (university).2 The Appellate Tax Board (board) concluded that the properties are tax exempt because the foundation “occupied” the properties, including the portions used by the university, *638reasoning that use of the properties by the university in furtherance of the foundation’s charitable purposes…