Appeal of City of Nashua

The petitioner, City of Nashua (City), appeals a decision of the board of tax and land appeals (BTLA) granting a religious tax exemption for property owned by the respondent, the Roman Catholic Bishop of Manchester. See RSA 72:23, III (2003). We reverse.

The following appears in the record. Beginning in about 2001, the respondent began a process of reorganizing churches in the City due to budgetary and staffing concerns. In connection with the reorganization process, the respondent decided to “suppress” St. Francis and St. Casimir parishes in 2003.

When St. Francis was suppressed, the church…