Attleboro Shrine Wins, Loses Tax Appeal

BOSTON- The state's highest court has ruled that the state Appeallate Tax Board was wrong in denying tax relief to the "Welcome Center" portion of the 199 -acre property of the Shrine of Our Lady of LaSalette Inc. in Attleboro, but the "safe house'' for battered women and wildlife sanctuary on the property must pay up.

The church, located at 947 Park St., appealed the decision of the Appellate Tax Board which found that not all of the church's property in Attleboro was exempt from taxes as a "house of religious worship. ''

In a decision issued Wednesday, Chief Justice Ralph Gants writes that properties whose "dominant purpose'' is as a place of religious worship or instruction, or any purpose connected with it.

As a result, the SJC ruled that the church's welcome center and maintenance building were exempt from taxes. But the former convent that is leaved to a nonprofit organization as a safe house for battered women is not exempt. Also not exempt is the wildlife sanctuary that is exclusively managed by the Massachusetts Audubon Society as part of a conversation easement.

"The safe house and wildlife sanctuary might have been exempt from real-estate taxation as a "property of a benvolent or charitable organization devoted to chartiable use, if the Shrine satisfied the requirements for such an exemption,'' Gants wrote.

The case stems from a 2012 tax bill from the City of Attleboro stating the church owed $92,292 in real-estate taxes based on the taxable portion of the property valued at $4.9 million.The total valuation of the property is $12.8 million.

The Shrine paid the taxes, but filed for an abatement with the city. The abatement request was denied by the Attleboro Assessors Office denied the abatement request in April of 2013 and the case went to the state Appellate Tax Board, which upheld the city's decision.

The board recognized that the Welcome Center was used for religious lectures and programs, but it was also used for fundraising activities, such as a Christmas Bazaar, a bistro and gift shop.

In reversing a portion of the board's decision, Gants wrote that the board "defined too narrowly the scope of the religious exemption."

Pilgrims and visitors who spend hours at the Shrine need to eat and drink, so the cafeteria is connected with religious worship. And those who are "inspired'' by the Shrine may want to purchase items at the gift shop to "continue their religious instructions and worship when they leave,'' Gants wrote.

Courtesy photo.