Francis Small Heritage Trust, Inc. v. Town of LimingtonAnnotate this Case
The Francis Small Heritage Trust, Inc. owned eleven parcels of land in the Town of Limington. The Trust requested tax abatement on its properties for the tax years 2009-2010, arguing that the properties should be granted tax-exempt status. The Town denied the Trust’s petitions. The State Board of Property Tax Review denied the Trust’s appeals, concluding that the Trust was not entitled to a tax exemption pursuant to 36 Me. Rev. Stat. 652(1)(A),(C) because its activities were “not restricted solely to benevolent and charitable purposes.” The superior court vacated the Board’s ruling, concluding that the Trust was entitled to a tax exemption as a benevolent and charitable institution. The Supreme Court affirmed, holding that, under the circumstances of this case, the Trust was entitled to a charitable exemption as a charitable and benevolent organization.