Nature Conservancy of New Hampshire v. Nelson et al.
About This Legal Opinion
The Supreme Court held that TNC-NH was a charitable organization and thus could in theory qualify for property tax exemption. However, it determined that the property at issue was not used for charitable purposes.
Membership Required
This resource is a Land Trust Alliance member benefit for the staff, board and volunteers of land trust and affiliate member organizations, and Alliance donors at the Protector level.
In the Matter of Scenic Hudson Land Trust, Inc. v. Sarvis et al.
The appellate court held that SHLT was entitled to property tax exemption as a matter of law, finding that whether the management agreement was a lease is immaterial, as the property was being used exclusively for charitable purposes.
Holbrook Island Sanctuary v. The Inhabitants of the Town of
In a 1963 opinion the Maine Supreme Court held that the property did not qualify for property tax exemption because protecting wildlife was not a charitable purpose. The court found that the Sanctuary's purpose was plainly to benefit wild animals.
Aspetuck Land Trust v. City of Bridgeport
The trial court held that land preservation alone, evidenced by a lack of use of the property, is not a charitable use justifying property tax exemption. To qualify for exemption, preservation must be accompanied by at least minimal educational or recreational activities on or near the property.
Long Green Valley Ass’n, et al. v. Bellevale Farms, Inc., et al.
Petitioners lacked standing to enforce an easement as a charitable trust because easement did not indicate that the property owners or the government agency manifested an intent to create a charitable trust with a charitable purpose.
Mohawk Valley Lions Club Found. v. Lane County Assessor
Based on Oregon Supreme Court interpretations of the statutory term 'actually and exclusively occupied or used in the charitable work carried on by such institutions,' the court held that because the property was 'being prepared' for use as a park, it qualified for property tax exemption.
Platte River Whooping Crane Maintenance Trust v. Hall
The Nebraska Supreme Court reversed, holding that land conservation is a charitable activity and that the Trust used its property primarily for charitable purposes.
Mohonk Trust v. Board of Assessors of Town of Gardiner
New York Court of Appeals held that environmental and conservation purposes are charitable within the meaning of New York's property tax exemption statute, and that especially where conservation land is open to and enjoyed by the public, it should enjoy exemption.
Manchester Water Works v. Town of Auburn
The New Hampshire Supreme Court agreed with the trial court, holding that a revocable conservation easement was not perpetual and did not qualify the landowner for any tax abatement.
Romulus Land Preserve v. City of Romulus
The appellate court affirmed the denial of the property tax exemption, holding that RLP's management and the public's use of the property was 'de minimis' and therefore that RLP had not 'occupied' the property for charitable purposes.
DiDonato v. Commissioner of IRS
The Tax Court held that the settlement agreement was not a contemporaneous written acknowledgment because at the time it was executed DiDonato's gift was still contingent. Thus, the gift could not be acknowledged before it was made.