New England Forestry Foundation, Inc. v. Board of Assessors

This case comes to us on direct appellate review from a decision of the Appellate Tax Board (board). The taxpayer, New England Forestry Foundation, Inc. (NEFF), is a nonprofit corporation organized under G. L. c. 180. NEFF is the record owner of a 120-acre parcel of forest land in the town of Hawley (Hawley). In 2009, NEFF applied to the board of assessors of Hawley (assessors) for a charitable tax exemption on the parcel under G. L. c. 59, § 5, Third (Clause Third).1 The assessors denied NEFF’s application, and NEFF appealed to the board. The board likewise denied the application on the…