Children's Hospital Medical Center v. Board of Assessors

The Children’s Hospital Medical Center (CHMC) is appealing a decision of the Appellate Tax Board (board) dismissing its appeal for lack of jurisdiction, on the ground that CHMC failed to use the proper form in claiming a property tax exemption under G. L. c. 59, § 5, Third. On cross appeal, the board of assessors of the city of Boston (assessors) contends that CHMC failed to list certain of its property on Form 3 ABC (Return of Property Held for Charitable and Other Purposes), and that this failure deprives the board of jurisdiction to consider an exemption for such unlisted property.

A…