Massachusetts Land Use Monitor

Massachusetts Land Use Monitor

Real-Time News & Commentary on Massachusetts Land Use & Real Estate Law

Category Archives: Taxation

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SJC Decides A Forest Is Tax-Exempt

Posted in Miscellaneous, Taxation
In a decision issued last week, the Supreme Judicial Court (SJC) ruled that New England Forestry Foundation, Inc. (NEFF) is a qualifying charitable organization whose forest land is exempt from property taxes under M.G.L. c. 59, § 5, clause third.  In so ruling, the SJC reversed a contrary decision of the state Appellate Tax Board (ATB). NEFF owns a 120-acre… Continue Reading

Appeals Court Rejects Claim of Improper Notice, Upholds Tax Foreclosure

Posted in Foreclosure, Miscellaneous, Taxation, Title
Recently, in Town of Danvers v. Rogers, the Massachusetts Appeals Court issued an unpublished decision (pdf) upholding the Land Court’s denial of an estate’s motion to vacate a judgment for the plaintiff town in a tax lien foreclosure proceeding.  Rackemann filed an amicus brief (pdf) on behalf of the Danvers Housing Authority – a potential beneficiary of the taking – urging the Appeals Court to affirm the… Continue Reading

Appeals Court Sniffs Out an Illegal Tax

Posted in Miscellaneous, Policy, Taxation
In a decision that is reverberating across the state, the Appeals Court, in Denver Street LLC v. Town of Saugus (pdf), has affirmed a Superior Court ruling that the Town of Saugus’s sewer inflow and infiltration (I&I) “reduction contribution” is an illegal tax, rather than a permissible fee.  Since most cities and towns in Massachusetts impose similar charges, this decision will add to existing pressure on municipal… Continue Reading