North Central Conservancy Trust, Inc. v. Town of Harrison
About This Legal Opinion
This property tax exemption case serves as a good reminder that land trusts should be sure to include all relevant information when initially applying for property tax exemption.
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Practice 2C: Federal Tax Exemption
This guidance covers Practice 2C: Federal Tax Exemption.
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.
New England Forestry Foundation v. Board of Assessors of the Town of Hawley - Appellate Tax Board Denial of Tax Exemption
Appellate Tax Board denial of tax exemption to New England Forestry Foundation.
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.
Hubrich v. Town of Foxborough
This unpublished case is not useful as formal precedent, but serves as a good reminder to be proactive about pet-related issues in the drafting of conservation easements, deed restrictions, or management plans.
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.
Aspetuck Land Trust v. City of Bridgeport - Memorandum of Decision
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.
Adirondack Land Trust v. Town of Putnam Assessor
The appellate court reversed, holding that use of property as a wildlife or nature sanctuary is a charitable use, and that restricted access is acceptable where consistent with protecting wildlife so that the land trust was entitled to a tax-exemption.
Sample for Practice 10A: Tax Information for Landowners
This includes tax information for land owners from the accredited Land Trust for Tennessee.
Quidnessett Country Club v Board of Assessment
Quidnessett's property, as a whole, does not qualify as "open space land" for a tax exemption.