Maine Supreme Court Affirms Property Tax Exemption for Land Trust


The Maine Supreme Judicial Court has ruled that land conservation is a charitable purpose under the Maine Property Tax Exemption statute.  The ruling settles a dispute between the Town of Limington and Francis Small Heritage Trust (FSHT) regarding the property tax exempt eligibility of FSHT's preserves.

This ruling adds to the body of precedent set by the Massachusetts Supreme Court's decision in the New England Forestry Foundation (NEFF) v Town of Hawley case.

Read Maine decision here.