DeCenzo v. Board of Assessors of Framingham

The appellant, Anthony J. DeCenzo, brings this appeal from a decision of the Appellate Tax Board (board), which upheld the denial by the appellee, board of assessors of Framingham (assessors), of his application under G. L. c. 59, § 5, Twenty-second, for an exemption from a 1973 real estate tax on his home in Fram-ingham. We reverse.

On January 1, 1973, DeCenzo and his wife were the owners, as tenants by the entirety, of a single family home in Framingham occupied by them as their residence. The assessors valued the property at $18,100 and assessed a tax for 1973 of $923.10 to DeCenzo and his…