|Property Tax Exemption|
|Massachusetts law exempts the personal property of charitable organizations from property tax and exempts charitable organizations’ real property “occupied … for the purposes for which it is organized.”
Personal property owned by a charitable organization is exempt from state property tax, regardless of the property’s use. Also exempt is real property owned and occupied by a charitable organization or its officers for its charitable purposes, or occupied by another charitable organization or its officer for its charitable purposes. Mass. Gen. Laws, ch. 59, § 5, Clause 3.