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Select Board grants charitable exemption to Canobie Lake Protective Association over assessor objection
Summary
The board voted 3-0 to grant a charitable exemption for Map/Lot 22-L-103 to the Canobie Lake Protective Association despite the assessor recommending denial, with proponents arguing the property provides stormwater management and wildlife habitat.
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Assessor Scott Marsh recommended denying a charitable exemption application from the Canobie Lake Protective Association for Map/Lot 22-L-103, saying the Association’s bylaws did not create an enforceable obligation to perform the services required for a charitable exemption under RSA standards.
Tanya Donnelly, identified in the transcript as the association president, argued the property manages stormwater runoff and provides wildlife habitat and therefore meets the conservation-in-the-public-interest criteria. Chair Ross McLeod said he supported the exemption, noting conservation protects property values. Vice Chair Heath Partington and Mr. Hohenberger seconded and the Board voted 3-0 to grant the exemption. The assessor’s recommendation and proponents’ rationale were both recorded in the discussion.
