Tag Archives: “New England Forestry Foundation v. Board of Assessors of Hawley”

Massachusetts Land Trusts Breath a Collective Sigh of Relief: The SJC Rules That There Is No Requirement to Promote Public Access For Land to Be Tax-Exempt

The Massachusetts Supreme Judicial Court today ruled that land trusts or other charities which own and preserve conservation land may take advantage of a state tax exemption on such land even if they do not affirmatively encourage public access to the land. The land trusts have dodged a potentially major bullet.

The New England Forest Foundation owns a 120-acre forest parcel in Hawley. The Hawley Board of Assessors ruled that the property was not tax-exempt,… More