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OUTFRONT MEDIA LLC v. BOARD OF ASSESSORS OF BOSTON

No. SJC-13489.

OUTFRONT MEDIA LLC, vs. BOARD OF ASSESSORS OF BOSTON.

Supreme Judicial Court of Massachusetts, Suffolk.

April 22, 2024.

Attorney(s) appearing for the Case

Kelly L. Frey ( Edmund P. Daley also present) for the taxpayer.

Anthony M. Ambriano for board of assessors of Boston.

Thomas R. Kiley & Meredith G. Fierro , for Out of Home Advertising Association of America, amicus curiae, submitted a brief.

Dustin F. Hecker & Daniel B. Winslow , for New England Legal Foundation, amicus curiae, submitted a brief.

Present: Budd, C.J., Gaziano, Kafker, Wendlandt, & Georges, JJ.

The real and personal property of the Massachusetts Bay Transportation Authority (MBTA) is generally exempt from tax. G. L. c. 161A, § 24 (§ 24). However, any MBTA real estate that is "leased, used, or occupied in connection with a business conducted for profit" is taxed as if the lessee, user, or occupant were the owner in...

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