New England Real Estate Journal Article, “SJC decides scope of religious exemption for property tax,” by Ryan P. McManus
n a significant decision, the Massachusetts Supreme Judicial Court (SJC) recently held that, for the purposes of determining property tax, a house of religious worship is more than just a chapel used for religious services. The court held that the accessory portions of the property, including a welcome center containing a cafeteria, a gift shop, and a bistro, and a maintenance building were all exempt because they were used for purposes connected with or in support of religious worship. The case, Shrine of Our Lady of LaSalette Inc. v. Board of Assessors of Attleboro, provides clear guidance for religious property tax exemption in Massachusetts.
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