Judge Rules in Favor of Land Trust in Property Tax Exemption Case
Francis Small Heritage Trust (FSHT) has won their bid for property tax exemption in the Superior Court in York County. Judge Paul A. Fritzsche held that land trusts, like Francis Small Heritage Trust, are eligible for property tax exemption under state law. FSHT appealed a denial of exemption by the Town of Limington, which was upheld by the State Board of Property Tax Review. Although not officially binding precedent, this opinion can readily be cited for its persuasive authority. Read the judge's decision (PDF).
While the Town of Limington may appeal this decision to the Maine Supreme Judicial Court, it is wonderful to have a court clearly recognize the contribution conservation land trusts make to the communities in which they work. Congratulations are due to FSHT, their counsel David Lourie, and to MCHT for its Amicus brief.