Shrine of Our Lady of La Salette Inc. v. Board of Assessors of AttleboroAnnotate this Case
In 2012, the assessor for the city of Attleboro determined that Shrine of Our Lady of La Salette Inc. (Shrine) owed property taxes in the amount of $92,292.98. The Shrine filed an application for abatement, which the city’s board of assessors denied. The Shrine appealed, arguing its property was exempt under Mass. Gen. Laws ch. 59, 5, Eleventh (Clause Eleventh), the exemption for “houses of religious worship.” The Appellate Tax Board divided the Shrine’s property into eight distinct portions, determined that the first four portions of the property were exempt under Clause Eleventh, that the fifth portion was only partially exempt, and that the last three were fully taxable. The Shrine appealed these latter four determinations. The Supreme Judicial Court affirmed in part and reversed in part, holding (1) the board erred when it found that the Shrine’s welcome center and maintenance building were not exempt under Clause Eleventh; and (2) the former convent that the Shrine leased to a nonprofit organization for use as a safe house for battered women and the wildlife sanctuary that was exclusively managed by the Massachusetts Audubon Society in accordance with a conservation easement were not exempt under Clause Eleventh.