Property Tax Alert: Massachusetts

October 2006

The owner of a continuing care retirement community was responsible for Massachusetts property taxes because the dominant purpose of the retirement community was to provide supportive housing for the elderly, not to provide educational or charitable activities. Residents of the community were required to attend some educational programs, but the main purpose of the retirement community was to provide housing. Furthermore, the charitable activities were too minimal and indirect to establish that the property was operated primarily for purposes of public charity.

Please contact Rash & Associates for more information.