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NEW ENGLAND FORESTRY FOUNDATION v. BOARD OF ASSESSORS OF HAWLEY

No. SJC-11432.

468 Mass. 138 (2014)

NEW ENGLAND FORESTRY FOUNDATION, INC. v. BOARD OF ASSESSORS OF HAWLEY.

Supreme Judicial Court of Massachusetts, Suffolk.

May 15, 2014.

Attorney(s) appearing for the Case

Douglas Hallward-Driemeier (Jesse Mohan Boodoo & Jacob Scott with him) for the plaintiff.

Rosemary Crowley (David J. Martel with her) for the defendant.

The following submitted briefs for amici curiae:

Robert H. Levin, of Maine, for Massachusetts Land Trust Coalition, Inc., & another.

Gregor I. McGregor & Luke H. Legere for Massachusetts Association of Conservation Commissions, Inc., & another.

James F. Sullivan for Massachusetts Association of Assessing Officers.

Robert E. McDonnell & Patrick Strawbridge for The Nature Conservancy & another.

Lisa C. Goodheart, Susan A. Hartnett, Phelps T. Turner, & Joshua D. Nadreau for The Trustees of Reservations.

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

SPINA, J.

This case comes to us on direct appellate review from a decision of the Appellate Tax Board (board). The taxpayer, New England Forestry Foundation, Inc. (NEFF), is a nonprofit corporation organized under G. L. c. 180. NEFF is the record owner of a 120-acre parcel of forest land in the town of Hawley (Hawley). In 2009, NEFF applied to the board of assessors of Hawley (assessors) for a charitable tax exemption on the parcel under G. L. c. 59, § 5, Third...

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