Forest Held by Conservation Group Is Exempt

The Supreme Judicial Court of Massachusetts, in an opinion highly supportive of conservation and open space protection, has held that a parcel of forestland held by a 501(c)(3) organization dedicated to conservation and protection of forests is eligible for charitable real estate tax exemption.  It has reversed a decision by the local assessment board that had denied exemption on the ground that the property was not being used for a charitable purpose.