BRIDGEWATER STATE UNIVERSITY FOUNDATION v. BOARD OF ASSESSORS OF BRIDGEWATER

SJC-11031.

463 Mass. 154 (2012)

BRIDGEWATER STATE UNIVERSITY FOUNDATION v. BOARD OF ASSESSORS OF BRIDGEWATER.

Supreme Judicial Court of Massachusetts. Suffolk.

August 8, 2012.


Attorney(s) appearing for the Case

Michael R. Coppock for the taxpayer.

Mary C. Butler for board of assessors of Bridgewater.

Deirdre Heatwole , Kenneth A. Tashjy , Richard M. Bluestein , Janet S. Lundberg , & Jonathan A. Scharf , for University of Massachusetts & others, amici curiae, submitted a brief.

Present: IRELAND, C.J., SPINA, CORDY, BOTSFORD, GANTS, & DUFFLY, JJ.


BOTSFORD, J.

A charitable organization is entitled to an exemption from local property taxes under G. L. c. 59, § 5, Third, for real property owned and occupied by the organization. In this case, we consider the exemption in the context of a public charitable foundation that operates exclusively for the benefit of a public university, and owns properties that are occupied and used in part by the foundation but in larger part by the public university. The Appellate...

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