Shrine of Our Lady of La Salette Inc. v. Board of Assessors of Attleboro

This is an appeal from a decision of the Appellate Tax Board (board) concerning property in the city of Attleboro (city) owned by the taxpayer, Shrine of Our Lady of La Salette Inc. (Shrine). The Shrine sought a tax abatement from the board, claiming that certain portions of its property were exempt from taxation under G. L. c. 59, § 5, Eleventh (Clause Eleventh), the exemption for “houses of religious worship.” The crux of the appeal is the scope of this exemption. For the reasons set forth below, we conclude that property is exempt from taxation under Clause Eleventh where the dominant…