Me. Rev. Stat. » Title 36
Maine Revised Statutes

Me. Rev. Stat. tit. 36, § 652 (2026)

Property of institutions and organizations

✓ current as of May 2026
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1.  Property of institutions and organizations.  The property of institutions and organizations is exempt from taxation as provided in this subsection.  
A. The real estate and personal property owned and occupied or used solely for their own purposes by incorporated benevolent and charitable institutions are exempt from taxation. Such an institution may not be deprived of the right of exemption by reason of the source from which its funds are derived or by reason of limitation in the classes of persons for whose benefit the funds are applied.  
For the purposes of this paragraph, "benevolent and charitable institutions" includes, but is not limited to, nonprofit nursing homes licensed by the Department of Health and Human Services pursuant to Title 22, chapter 405, nonprofit residential care facilities licensed by the Department of Health and Human Services pursuant to Title 22, chapter 1663, nonprofit community mental health service facilities licensed by the Commissioner of Health and Human Services in accordance with rules adopted pursuant to Title 34‑B, chapter 3 and nonprofit child care centers. For the purposes of this paragraph, "nonprofit" refers to an institution that has been determined by the United States Internal Revenue Service to be exempt from taxation under Section 501(c)(3) of the Code.   [PL 2021, c. 630, Pt. B, §2 (AMD).]
B. The real estate and personal property owned and occupied or used solely for their own purposes by literary and scientific institutions are exempt from taxation. If any building or part of a building is used primarily for employee housing, that building, or that part of the building used for employee housing, is not exempt from taxation.   [PL 2007, c. 627, §20 (AMD).]
C. Further conditions to the right of exemption under paragraphs A and B are that:  
(1) Any corporation claiming exemption under paragraph A must be organized and conducted exclusively for benevolent and charitable purposes;  
(2) A director, trustee, officer or employee of an organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its strictly benevolent or charitable purposes;  
(3) All profits derived from the operation of an organization claiming exemption and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized;  
(4) The institution, organization or corporation claiming exemption under this section must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require;  
(5) An exemption may not be allowed under this section in favor of an agricultural fair association holding pari-mutuel racing meets unless it has qualified the next preceding year as a recipient of a stipend from the Stipend Fund provided in Title 7, section 86;  
(6) An exemption allowed under paragraph A or B for real or personal property owned and occupied or used to provide federally subsidized residential rental housing is limited as follows: Federally subsidized residential rental housing placed in service prior to September 1, 1993 by other than a nonprofit housing corporation that is acquired on or after September 1, 1993 by a nonprofit housing corporation and the operation of which is not an unrelated trade or business to that nonprofit housing corporation is eligible for an exemption limited to 50% of the municipal assessed value of that property.  
An exemption granted under this subparagraph must be revoked for any year in which the owner of the property is no longer a nonprofit housing corporation or the operation of the residential rental housing is an unrelated trade or business to that nonprofit housing corporation.  
(a) For the purposes of this subparagraph, the following terms have the following meanings.  
(i) "Federally subsidized residential rental housing" means residential rental housing that is subsidized through project-based rental assistance, operating assistance or interest rate subsidies paid or provided by or on behalf of an agency or department of the Federal Government.  
(ii) "Nonprofit housing corporation" means a nonprofit corporation organized in the State that is exempt from tax under Section 501(c)(3) of the Code and has among its corporate purposes the provision of services to people of low income or the construction, rehabilitation, ownership or operation of housing.  
(iii) "Residential rental housing" means one or more buildings, together with any facilities functionally related and subordinate to the building or buildings, located on one parcel of land and held in common ownership prior to the conversion to nonprofit status and containing 9 or more similarly constructed residential units offered for rental to the general public for use on other than a transient basis, each of which contains separate and complete facilities for living, sleeping, eating, cooking and sanitation.  
(iv) "Unrelated trade or business" means any trade or business whose conduct is not substantially related to the exercise or performance by a nonprofit corporation of the purposes or functions constituting the basis for exemption under Section 501(c)(3) of the Code.  
(b) Eligibility of the following property for exemption is not affected by the provisions of this subparagraph:  
(i) Property used as a nonprofit nursing home, residential care facility licensed by the Department of Health and Human Services pursuant to Title 22, chapter 1663 or a community living arrangement as defined in Title 30‑A, section 4357‑A or any property owned by a nonprofit organization licensed or funded by the Department of Health and Human Services to provide services to or for the benefit of persons with mental illness or intellectual disabilities;  
(ii) Property used for student housing;  
(iii) Property used for parsonages;  
(iv) Property that was owned and occupied or used to provide residential rental housing that qualified for exemption under paragraph A or B prior to September 1, 1993; or  
(v) Property exempt from taxation under other provisions of law; and  
(7) In addition to the requirements of subparagraphs (1) to (4), an exemption is not allowed under paragraph A or B for real or personal property owned and occupied or used to provide residential rental housing that is transferred or placed in service on or after September 1, 1993, unless the property is owned by a nonprofit housing corporation and the operation of the residential rental housing is not an unrelated trade or business to the nonprofit housing corporation.  
For the purposes of this subparagraph, the following terms have the following meanings.  
(a) "Nonprofit housing corporation" means a nonprofit corporation organized in the State that is exempt from tax under Section 501(c)(3) of the Code and has among its corporate purposes the provision of services to people of low income or the construction, rehabilitation, ownership or operation of housing.  
(b) "Residential rental housing" means one or more buildings, together with any facilities functionally related and subordinate to the building or buildings, containing one or more similarly constructed residential units offered for rental to the general public for use on other than a transient basis, each of which contains separate and complete facilities for living, sleeping, eating, cooking and sanitation.  
(c) "Unrelated trade or business" means any trade or business whose conduct is not substantially related to the exercise or performance by a nonprofit organization of the purposes constituting the basis for exemption under Section 501(c)(3) of the Code.   [PL 2019, c. 501, §19 (AMD).]
D. [PL 1979, c. 467, §3 (RP).]
E. The real estate and personal property owned, occupied and used for their own purposes by posts of the American Legion, Veterans of Foreign Wars, American Veterans, Sons of Union Veterans of the Civil War, Disabled American Veterans and Navy Clubs of the U.S.A. that are used solely by those organizations for meetings, ceremonials or instruction or to further the charitable activities of the organization, including all facilities that are appurtenant to that property and used in connection with those purposes, are exempt from taxation. If an organization is not the sole occupant of the property, the exemption granted under this paragraph applies only to that portion of the property owned, occupied and used by the organization for its purposes.  
Further conditions to the right of exemption are that:  
(1) A director, trustee, officer or employee of any organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its purposes;  
(2) All profits derived from the operation of the organization and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized; and  
(3) The institution, organization or corporation claiming exemption under this paragraph must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require.   [PL 2007, c. 627, §20 (AMD).]
F. The real estate and personal property owned and occupied or used solely for their own purposes by central labor councils, chambers of commerce or boards of trade in this State are exempt from taxation. For the purposes of this paragraph, "central labor council" means an association or network of labor unions designed to promote and protect the interests of their members.  
Further conditions to the right of exemption are that:  
(1) A director, trustee, officer or employee of any organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its purposes;  
(2) All profits derived from the operation of the organization and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized; and  
(3) The institution, organization or corporation claiming exemption under this paragraph must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require.   [PL 2021, c. 410, §1 (AMD).]
G. Houses of religious worship, including vestries, and the pews and furniture within them; tombs and rights of burial; and property owned and used by a religious society as a parsonage up to the just value of $20,000, and personal property not exceeding $6,000 in just value are exempt from taxation, except that any portion of a parsonage that is rented is subject to taxation. For purposes of this paragraph, "parsonage" means the principal residence provided by a religious society for its cleric whether or not the principal residence is located within the same municipality as the house of religious worship where the cleric regularly conducts religious services.   [PL 2023, c. 360, Pt. A, §6 (AMD).]
H. Real estate and personal property owned by or held in trust for fraternal organizations, except college fraternities, operating under the lodge system that are used solely by those fraternal organizations for meetings, ceremonials or religious or moral instruction, including all facilities that are appurtenant to that property and used in connection with those purposes are exempt from taxation. If a building is used in part for those purposes and in part for any other purpose, only the part used for those purposes is exempt.  
Further conditions to the right of exemption under this paragraph are that:  
(1) A director, trustee, officer or employee of any organization claiming exemption may not receive directly or indirectly any pecuniary profit from the operation of that organization, except as reasonable compensation for services in effecting its purposes or as a proper beneficiary of its purposes;  
(2) All profits derived from the operation of the organization and the proceeds from the sale of its property must be devoted exclusively to the purposes for which it is organized; and  
(3) The institution, organization or corporation claiming exemption under this paragraph must file with the assessors upon their request a report for its preceding fiscal year in such detail as the assessors may reasonably require.   [PL 2007, c. 627, §20 (AMD).]
I. [PL 1979, c. 467, §7 (RP).]
J. The real and personal property owned by one or more of the organizations in paragraphs A and B and E to H and occupied or used solely for their own purposes by one or more other such organizations are exempt from taxation.   [PL 2007, c. 627, §20 (AMD).]
K. Except as otherwise provided in this subsection, the real and personal property leased by and occupied or used solely for its own purposes by an incorporated benevolent and charitable organization that is exempt from taxation under section 501 of the Code and the primary purpose of which is the operation of a hospital licensed by the Department of Health and Human Services, a health maintenance organization or a blood bank are exempt from taxation. For property tax years beginning on or after April 1, 2012, the exemption provided by this paragraph does not include real property.   [PL 2009, c. 425, §1 (AMD).]
L. [PL 2007, c. 627, §20 (RP).]
[PL 2023, c. 360, Pt. A, §6 (AMD).]
An organization or institution that desires exemption under this section must file a written application accompanied by written proof of entitlement for each parcel on or before the first day of April in the year in which the exemption is first requested with the assessors of the municipality in which the property would otherwise be taxable. If granted, the exemption continues in effect until the assessors determine that the organization or institution is no longer qualified. Proof of entitlement must indicate the specific basis upon which exemption is claimed.   [PL 2007, c. 627, §20 (AMD).]
SECTION HISTORY
PL 1965, c. 13 (AMD). PL 1967, c. 64 (AMD). PL 1967, c. 372 (AMD). PL 1971, c. 111 (AMD). PL 1971, c. 475 (AMD). PL 1973, c. 719 (AMD). PL 1975, c. 771, §402 (AMD). PL 1977, c. 487 (AMD). PL 1979, c. 467, §§2-7 (AMD). PL 1991, c. 420 (AMD). PL 1993, c. 286, §1 (AMD). PL 1993, c. 286, §2 (AFF). PL 1993, c. 422, §§4,5 (AMD). PL 1993, c. 572, §1 (AMD). RR 1995, c. 2, §93 (COR). PL 1995, c. 366, §1 (AMD). PL 1995, c. 560, §K82 (AMD). PL 1995, c. 560, §K83 (AFF). PL 1997, c. 442, §3 (AMD). PL 1997, c. 668, §20 (AMD). PL 2001, c. 354, §3 (AMD). PL 2001, c. 596, §§B23,24 (AMD). PL 2001, c. 596, §B25 (AFF). PL 2003, c. 689, §§B6,7 (REV). PL 2005, c. 563, §16 (AMD). PL 2005, c. 645, §1 (AMD). PL 2007, c. 438, §19 (AMD). PL 2007, c. 627, §20 (AMD). PL 2009, c. 425, §1 (AMD). PL 2019, c. 501, §19 (AMD). PL 2021, c. 410, §1 (AMD). PL 2021, c. 630, Pt. B, §2 (AMD). PL 2023, c. 360, Pt. A, §6 (AMD).
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Notes of Decisions
Cited in 38 cases (1 in the last 5 years), 1965–2023 · leading case: Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006).
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Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006). · cites it 32× “To say that an organization qualifies under § 501(c)(3) says nothing more than that it might qualify for one of the property tax exemptions recognized in 36 M.R.S. § 652(1) (2005). [¶ 48] Second, § 501(c)(3) status only illustrates an institution's assertion that it is entitled…”
Credit Counseling Centers, Inc. v. City of South Portland, 2003 ME 2 (Me. 2003). · cites it 14× “) declaring that Credit Counseling Centers (CCCS) is entitled to a charitable tax exemption for its property pursuant to 36 M.R.S.A. § 652(1)(A) (Supp.2002). CCCS cross-appeals from the judgment entered in the Superior Court (Cumberland County, Warren, J.”
Hurricane Island Outward Bound v. Town of Vinalhaven, 372 A.2d 1043 (Me. 1977). · cites it 12× “3 In pertinent part, 36 M.R.S.A. § 652 provides: The following property of institutions and organizations is exempt from taxation: (1)(B) The real estate and personal property owned and occupied or used solely for their own purposes by literary and scientific institutions.”
Camps Newfound/Owatonna Corp. v. Town of Harrison, 1998 ME 20 (Me. 1998). · cites it 7× “[¶ 21] Finally, the Town urges us to modify the Superior Court’s injunction “to provide that the injunction does not prevent the Town Assessors from requiring the Camp to establish their charitable and benevolent status under 36 M.R.S.A § 652(1) for the tax years which are not…”
Hebron Academy, Inc. v. Town of Hebron, 2013 ME 15 (Me. 2013). · cites it 8× “Because the operative language in the exemption for property owned by benevolent and charitable institutions, 36 M.R.S. § 652(1)(A) (2012), is the same as the operative language in the exemption for property owned by literary and scientific institutions, 36 M.”
Humboldt Field Rsch. Inst. v. Town of Steuben, 36 A.3d 873 (Me. 2011). · cites it 8× “Title 36 M.R.S. § 652 has been amended three times since 2007.”
Episcopal Camp Found., Inc. v. Town of Hope, 666 A.2d 108 (Me. 1995). · cites it 6× “36 M.R.S.A. § 652 (Supp.1994). We have previously held that the party seeking an exemption must establish that its organization comes "unmistakably within the spirit and intent of the act creating the exemption.”
Francis Small Heritage Trust, Inc. v. Town of Limington, 2014 ME 102 (Me. 2014). · cites it 3× “, is not entitled to a tax exemption as a benevolent and charitable institution pursuant to 36 M.R.S. § 652(1)(A), (C) (2013), and (2) the Board did not err in concluding that the Town correctly applied the “[ajlternative valuation method” of 36 M.”
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2001 ME 16 (Me. 2001). · cites it 2× “The Center contends that its property is exempt from taxation, pursuant to 36 M.R.S.A. § 652(1)(A) (Supp. 2000), because it is a benevolent or charitable organization.”
City of Lewiston v. Marcotte Congregate Hous., Inc., 673 A.2d 209 (Me. 1996). · cites it 9× “The Board found that Sisters of Charity and each of its above-named subsidiaries is a Maine nonprofit corporation and that each one is organized and conducted exclusively for benevolent and charitable purposes within the meaning of 36 M.R.S.A. § 652(1). 6 . Physicians leasing…”
Cushing Nature & Pres. Ctr. v. Town of Cushing, 2001 ME 149 (Me. 2001). · cites it 5× “Educational Purposes [¶ 14] The Superior Court also concluded that land preservation cannot constitute a charitable use for purposes of 36 M.R.S.A. § 652 because the Legislature has provided a specific method of obtaining favorable tax treatment of preserved lands through the…”
Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of Waterville, 477 A.2d 1131 (Me. 1984). · cites it 6× “4 The basis for the abatement at all levels of the litigation, including the claim made before this Court, is that these fraternity buildings, pursuant to 36 M.R.S.A. § 652(1)(B) (1978 & Supp.1982-1983), are tax exempt as [t]he real estate .”
Show all 38 citing cases →
— Me. Rev. Stat. tit. 36, § 652(1) — 9 cases
Humboldt Field Rsch. Inst. v. Town of Steuben, 36 A.3d 873 (Me. 2011). “Title 36 M.R.S. § 652 has been amended three times since 2007.”
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006). “To say that an organization qualifies under § 501(c)(3) says nothing more than that it might qualify for one of the property tax exemptions recognized in 36 M.R.S. § 652(1) (2005). [¶ 48] Second, § 501(c)(3) status only illustrates an institution's assertion that it is entitled…”
Episcopal Camp Found., Inc. v. Town of Hope, 666 A.2d 108 (Me. 1995). “36 M.R.S.A. § 652 (Supp.1994). We have previously held that the party seeking an exemption must establish that its organization comes "unmistakably within the spirit and intent of the act creating the exemption.”
Camps Newfound/Owatonna Corp. v. Town of Harrison, 1998 ME 20 (Me. 1998). “[¶ 21] Finally, the Town urges us to modify the Superior Court’s injunction “to provide that the injunction does not prevent the Town Assessors from requiring the Camp to establish their charitable and benevolent status under 36 M.R.S.A § 652(1) for the tax years which are not…”
Maine Med. Ctr. v. Lucci, 317 A.2d 1 (Me. 1974).
— Me. Rev. Stat. tit. 36, § 652(1)(A) — 23 cases
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006). “To say that an organization qualifies under § 501(c)(3) says nothing more than that it might qualify for one of the property tax exemptions recognized in 36 M.R.S. § 652(1) (2005). [¶ 48] Second, § 501(c)(3) status only illustrates an institution's assertion that it is entitled…”
Credit Counseling Centers, Inc. v. City of South Portland, 2003 ME 2 (Me. 2003). “) declaring that Credit Counseling Centers (CCCS) is entitled to a charitable tax exemption for its property pursuant to 36 M.R.S.A. § 652(1)(A) (Supp.2002). CCCS cross-appeals from the judgment entered in the Superior Court (Cumberland County, Warren, J.”
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2001 ME 16 (Me. 2001). “The Center contends that its property is exempt from taxation, pursuant to 36 M.R.S.A. § 652(1)(A) (Supp. 2000), because it is a benevolent or charitable organization.”
Francis Small Heritage Trust, Inc. v. Town of Limington, 2014 ME 102 (Me. 2014). “, is not entitled to a tax exemption as a benevolent and charitable institution pursuant to 36 M.R.S. § 652(1)(A), (C) (2013), and (2) the Board did not err in concluding that the Town correctly applied the “[ajlternative valuation method” of 36 M.”
Maine AFL-CIO Hous. Dev. Corp. v. Town of Madawaska, 523 A.2d 581 (Me. 1987).
— Me. Rev. Stat. tit. 36, § 652(1)(A)(1) — 2 cases
Camps Newfound/Owatonna Corp. v. Town of Harrison, 1998 ME 20 (Me. 1998). “[¶ 21] Finally, the Town urges us to modify the Superior Court’s injunction “to provide that the injunction does not prevent the Town Assessors from requiring the Camp to establish their charitable and benevolent status under 36 M.R.S.A § 652(1) for the tax years which are not…”
Camps Newfound/Owatonna, Inc. v. Town of Harrison, 655 A.2d 876 (Me. 1995).
— Me. Rev. Stat. tit. 36, § 652(1)(B) — 13 cases
Hurricane Island Outward Bound v. Town of Vinalhaven, 372 A.2d 1043 (Me. 1977). “3 In pertinent part, 36 M.R.S.A. § 652 provides: The following property of institutions and organizations is exempt from taxation: (1)(B) The real estate and personal property owned and occupied or used solely for their own purposes by literary and scientific institutions.”
Hebron Academy, Inc. v. Town of Hebron, 2013 ME 15 (Me. 2013). “Because the operative language in the exemption for property owned by benevolent and charitable institutions, 36 M.R.S. § 652(1)(A) (2012), is the same as the operative language in the exemption for property owned by literary and scientific institutions, 36 M.”
Alpha Rho Zeta of Lambda Chi Alpha, Inc. v. Inhabitants of Waterville, 477 A.2d 1131 (Me. 1984). “4 The basis for the abatement at all levels of the litigation, including the claim made before this Court, is that these fraternity buildings, pursuant to 36 M.R.S.A. § 652(1)(B) (1978 & Supp.1982-1983), are tax exempt as [t]he real estate .”
Francis Small Heritage Trust, Inc. v. Town of Limington, 2014 ME 102 (Me. 2014). “, is not entitled to a tax exemption as a benevolent and charitable institution pursuant to 36 M.R.S. § 652(1)(A), (C) (2013), and (2) the Board did not err in concluding that the Town correctly applied the “[ajlternative valuation method” of 36 M.”
Silverman v. Town of Alton, 451 A.2d 103 (Me. 1982).
— Me. Rev. Stat. tit. 36, § 652(1)(C) — 2 cases
Town of Poland v. Poland Spring Health Inst., Inc., 649 A.2d 1098 (Me. 1994).
Francis Small Heritage Trust, Inc. v. The Town of Limington (Me. Super. Ct 2013).
— Me. Rev. Stat. tit. 36, § 652(1)(C)(1) — 4 cases
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006). “To say that an organization qualifies under § 501(c)(3) says nothing more than that it might qualify for one of the property tax exemptions recognized in 36 M.R.S. § 652(1) (2005). [¶ 48] Second, § 501(c)(3) status only illustrates an institution's assertion that it is entitled…”
Credit Counseling Centers, Inc. v. City of South Portland, 2003 ME 2 (Me. 2003). “) declaring that Credit Counseling Centers (CCCS) is entitled to a charitable tax exemption for its property pursuant to 36 M.R.S.A. § 652(1)(A) (Supp.2002). CCCS cross-appeals from the judgment entered in the Superior Court (Cumberland County, Warren, J.”
City of Lewiston v. Marcotte Congregate Hous., Inc., 673 A.2d 209 (Me. 1996). “The Board found that Sisters of Charity and each of its above-named subsidiaries is a Maine nonprofit corporation and that each one is organized and conducted exclusively for benevolent and charitable purposes within the meaning of 36 M.R.S.A. § 652(1). 6 . Physicians leasing…”
Christian Fellowship & Renewal Ctr. v. Town of Limington (Me. Super. Ct 2004).
— Me. Rev. Stat. tit. 36, § 652(1)(C)(2) — 1 case
Salvation Army v. Town of Standish, 1998 ME 75 (Me. 1998).
— Me. Rev. Stat. tit. 36, § 652(1)(C)(l) — 1 case
Maine Life Care Ret. Cmty., Inc. v. Town of Scarborough (Me. Super. Ct 2020).
— Me. Rev. Stat. tit. 36, § 652(1)(G) — 1 case
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006). “To say that an organization qualifies under § 501(c)(3) says nothing more than that it might qualify for one of the property tax exemptions recognized in 36 M.R.S. § 652(1) (2005). [¶ 48] Second, § 501(c)(3) status only illustrates an institution's assertion that it is entitled…”
— Me. Rev. Stat. tit. 36, § 652(1)(J) — 1 case
City of Lewiston v. Marcotte Congregate Hous., Inc., 673 A.2d 209 (Me. 1996). “The Board found that Sisters of Charity and each of its above-named subsidiaries is a Maine nonprofit corporation and that each one is organized and conducted exclusively for benevolent and charitable purposes within the meaning of 36 M.R.S.A. § 652(1). 6 . Physicians leasing…”
— Me. Rev. Stat. tit. 36, § 652(A) — 1 case
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006). “To say that an organization qualifies under § 501(c)(3) says nothing more than that it might qualify for one of the property tax exemptions recognized in 36 M.R.S. § 652(1) (2005). [¶ 48] Second, § 501(c)(3) status only illustrates an institution's assertion that it is entitled…”
— Me. Rev. Stat. tit. 36, § 652(I)(C)(3) — 1 case
Hebron Academy, Inc. v. Town of Hebron, 2013 ME 15 (Me. 2013). “Because the operative language in the exemption for property owned by benevolent and charitable institutions, 36 M.R.S. § 652(1)(A) (2012), is the same as the operative language in the exemption for property owned by literary and scientific institutions, 36 M.”
— Me. Rev. Stat. tit. 36, § 652(g) — 1 case
Christian Fellowship & Renewal Ctr. v. Town of Limington, 2006 ME 44 (Me. 2006). “To say that an organization qualifies under § 501(c)(3) says nothing more than that it might qualify for one of the property tax exemptions recognized in 36 M.R.S. § 652(1) (2005). [¶ 48] Second, § 501(c)(3) status only illustrates an institution's assertion that it is entitled…”
— Me. Rev. Stat. tit. 36, § 652(l)(A) — 1 case
Maine Life Care Ret. Cmty., Inc. v. Town of Scarborough (Me. Super. Ct 2020).
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.