Reminder: Charitable organizations in Massachusetts may qualify for an exemption from paying local real or personal property taxes. Taxpayers – including charitable organizations – have the burden of proving that they qualify for this exemption. Factors that are considered by local assessors generally include whether the organization operates as a charity, serves an “indefinite class” of persons, and uses their property predominately for the organization’s charitable purpose.
The annual return, Form 3ABC, is due by March 1st for those organizations that have already obtained the property tax exemption. For those entities that have not yet applied for the exemption – or are curious as to whether they would qualify – our office would be pleased to do an assessment and, as applicable, assist with an initial application. Please contact us at admin@lizreinhardtlaw.com for help with your application or to schedule an assessment.
For additional information please refer to the MA Department of Revenue’s guidance memo, “Taxpayer’s Guide to Local Property Tax Exemptions: Religious and Charitable Organizations,” found here.