Delta Psi Fraternity v. City of Burlington

¶ 1. The City of Burlington appeals the trial court’s summary judgment order granting Delta Psi Fraternity tax-exempt status on its uninhabited residential property. The City contends that the trial court erred as a matter of law in ruling that the tax exemption is based solely on the building’s ownership and not its use. We reverse.

¶ 2. The relevant facts are uncontroverted. Organized in 1850 and incorporated in 1884 “for the purpose of promoting useful knowledge, [and] intellectual, social, and aesthetic culture,” Delta Psi existed as a fraternity at the University of Vermont (UVM) for more…