Appeal of Kadle Properties Revocable Realty Trust

The petitioner, Kadle Properties Revocable Realty Trust (Trust), challenges the dismissal of the Trust’s appeal to the New Hampshire Board of Tax and Land Appeals (BTLA), filed after the respondent, the City of Keene (City), denied the Trust’s application for an educational use tax exemption. See RSA 72:23, IV (2012). We affirm.

The BTLA’s decision and subsequent order denying the petitioner’s rehearing motion recite the following facts. The Trust owns property in Keene that includes an office building. A separate, for-profit corporation, Config Systems, Incorporated (Config Systems), rents a…