By Kevin Rudden, Principal Assessor

Question:

“I know that churches are exempt from paying property taxes. Are there any other tax-exempt properties in Holliston?”

Answer:

Yes. Under state law, properties that may qualify for exemption from local property taxes include public and facilities, hospitals, schools, churches and cultural institutions.

Charitable organizations and fraternal societies have to file a form known as “State Tax Form 3ABC” with the Board of Assessors. This elected body then decides whether or not to grant tax-exempt status to a particular group in the fiscal year that begins on July 1st. In addition to relevant state laws, there are opinions by the state’s Appellate Tax Board and courts that have defined specifically what types of organizations do or do not qualify for tax-exempt status.

In Holliston, we have about 450 separate properties that are tax-exempt. The great majority of these are owned by the Town of Holliston (public buildings, the rail  trail and conservation lands) and the U.S. government/U.S. Army Corps of Engineers (flood plains), and one is owned by the Commonwealth of Massachusetts (handicapped access to Lake Winthrop).

Other tax-exempt owners include: churches and synagogues, the New England Water Works Association, the Massachusetts Audubon Society and Upper Charles Conservation, the Mount Hollis Masonic Temple, Habitat for Humanity and several group homes. Two low-cost housing sites – Mission Springs and Cutler Heights – are tax-exempt but make a payment in Lieu of Taxes (PILOT) to the town.