Barclay Damon
Barclay Damon

Property tax exemption upheld by Massachusetts Appeals Court

For many years, a company had leased a historic railway station from a major mass transit authority in  Massachusetts. For much of that time, the company had voluntarily paid the equivalent of municipal property taxes on the property even though by law the property should have been treated as tax exempt.

In 2009, the company filed for the property tax exemption that state statute and prior decisions indicated  it should be entitled to claim. But the municipality resisted, claiming  that the statutes and prior decisions did not apply to these different facts.

Our attorneys represented the company before the Appellate Tax Board, stressing that the facts about the leasehold property when evaluated in light of the applicable statutes and  long-standing decisions supported the property tax exemption. Those arguments prevailed and the Board decided in our client’s favor.

The municipality appealed, taking the case to the Massachusetts Court of Appeals. Again our attorneys filed briefs and made arguments stressing the facts, statutes  and precedents. The Appeals Court upheld the decision, agreeing with the Board and sparing our client from having to pay taxes on  property that was, the court declared, clearly tax exempt.


For More Information on Barclay Damon's Real Property Tax & Condemnation Practice Area:

Mark McNamara

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