COMMUNITY INVOLVED IN SUSTAINING AGRICULTURE vs. BOARD OF ASSESSORS OF DEERFIELD

Mass.  Appeals Court, 13-P-1050, November 10, 2014: Agricultural buy-local organization exempt from real estate tax.

On appeal from the state’s Appellate Tax Board, the court held that Community Involved In Sustaining Agriculture (CISA) is entitled to exemption from local property tax on land it owns and occupies for its programs. At issue was whether the dominant purpose [...]

APPEAL OF: GRANDFATHER MOUNTAIN STEWARDSHIP FOUNDATION

IN THE MATTER OF THE APPEAL OF: GRANDFATHER MOUNTAIN STEWARDSHIP FOUNDATION, INC.

North Carolina Court of Appeals, No. COA13-1447, August 19, 2014: property not wholly and exclusively used for educational or scientific purposes subject to property taxes

The court accepted findings of substantial retail and commercial activity on the property, including profit from retail sales in excess of [...]

Francis Small Heritage Trust Inc. v. Town of Limington

Supreme Judicial Court of Maine, No. YOR-13-511, August 7, 2014: land fully devoted to conservation and free public access is tax exempt.

The Trust owns eleven contiguous parcels of land on and near Sawyer Mountain in Limington. Eight of the parcels are open space properties which are protected by conservation easements enforceable by third parties, including easements [...]

Pecos River Open Spaces, Inc. v. County of San Miguel

Court of Appeals of New Mexico,No. 30,865, January 11, 2013: Open space conservation land owned by conservation nonprofit exempt from property tax.

In a case of first impression, the Appeals Court held that property owned by a conservation organization, subject to a conservation easement prohibiting all construction, for the purpose of open space conservation constitutes a “charitable [...]

Manchester Water Works v Town Of Auburn

Supreme Court of New Hampshire, No. 2009-335, May 20, 2010
The court held that a self-imposed conservation easement that was terminable by the owner of the servient land did not have to be taken into account in valuing the land for tax purposes. The court interpreted and differentiated the statutes that control municipal taxation of conservation easements [...]