Brewster Academy v. Town of Wolfeboro

The plaintiff, Brewster Academy (academy), appeals the Superior Court’s (O’Neill, J.) denial of an abatement of taxes assessed against the academy by the defendant, Town of Wolfeboro (town). The academy argues that the town may not tax land appertaining to the academy’s dormitories, dining rooms, and kitchens. The academy also challenges the superior court’s ruling that a maintenance building and maintenance shed were taxable, even though the town had not taxed them. We reverse.

The academy is a not-for-profit, educational institution located in Wolfeboro. It holds title to eleven parcels of…