Colleges Sue over Denial of MA Brownfields Tax Credits – The Whole Story
In 2014, three Massachusetts colleges (Wellesley College, Northeastern University, and Boston University) sued the state’s Department of Revenue (DOR) after the agency denied applications for Brownfields Tax Credits from the schools. The legal process unfolded over almost four years with the colleges ultimately prevailing. Cooperstown Environmental was involved prior to and throughout the process on behalf of one of the plaintiffs and documented the case through a series of posts, which are gathered here for historical background.
1. Our initial article from September 2014 describes the basic issues and summarizes much of the background information upon the filing of the suit:
Colleges Sue over Denial of Brownfields Tax Credits – The Rest of the Story
2. Our summary of the DOR’s position and its similarity to Richard Nixon’s famous declaration was posted just prior to the hearing on the case:
MassDOR Channels Nixon in Brownfields Tax Credit Court Case vs. Colleges
3. The Superior Court found in the colleges’ favor and included some scathing language in its decision:
Judge Finds MassDOR Decision “Unlawful” in Denying Brownfields Tax Credits to Colleges
4. Following the appeal of the Superior Court’s decision, Cooperstown summarized the site status while awaiting the determination of the Appellate Court:
Massachusetts Appeals Court Deciding Fate of Colleges’ Brownfields Tax Credit Case
5. In 2018, the Appellate Court also sided with the colleges and after the Supreme Judicial Court declined to take up the case, the suit was resolved.
Courts Side with Colleges in Case Over Denied Brownfields Tax Credits
Cooperstown Environmental Supports Merrimack River Conservation Efforts
Cooperstown attended the Merrimack River Watershed Council 2020 State of the Waters Conference. This year’s theme was, Next Generation Pollution: The Challenges and Solutions. Among the lecture topics were contamination from per- and polyfluoroalkyl substances (PFAS), microplastics, and pharmaceuticals.
What Can Brown Do for You? Environmental Due Diligence!
Lauren Brown has been appointed to to spearhead Cooperstown’s Environmental Due Diligence practice. In her expanded role, she grow the firm’s business in performing Phase I and Phase II Environmental Site Assessments (ESAs).
Tax Credit Transparency Report – Top Firm 7th Year Running
Andover, MA – For an incredible seventh consecutive year, Cooperstown Environmental LLC is the top consulting firm in Massachusetts Brownfields Tax Credit awards, according to official statistics released by the Massachusetts Department of Revenue (DOR). Yet again, most recipients of the state’s Brownfield tax credit were clients of Cooperstown, as reported in the state’s recently-released 2017 Tax […]
Courts Side with Colleges in Case Over Denied Brownfields Tax Credits
A long-running, high-profile lawsuit originally filed in 2014 has finally ended with the Massachusetts Supreme Judicial Court (SJC) declining to overturn an Appeals Court decision in the colleges’ favor. By letting the prior decision stand, the three colleges – Boston University, Wellesley College, and Northeastern University – will receive millions of dollars of state Brownfields […]
Massachusetts Appeals Court Deciding Fate of Colleges’ Brownfields Tax Credit Case
BU, Northeastern, and Wellesley Await Final Decision A high profile Massachusetts lawsuit regarding the denial of Brownfields Tax Credits has been wending its way through the legal system over the past year and now sits in the lap of an Appeals Court judge. Recent filings by the defendant Massachusetts Department of Revenue (DOR) and the […]
Thinking of Preparing Your Own Brownfields Tax Credit Application? Cautionary Tales for Do It Yourselfers (DIYers)
ANDOVER, MA – Massachusetts has a robust package of liability protections and financial incentives for developers of properties, commonly known as “Brownfields,” which have been impacted by the presence or suspicion of environmental contamination. Due to the legacy of past uses, properties in areas across the state meet this definition. One of the best incentives that is […]
Judge Finds MassDOR Decision “Unlawful” in Denying Brownfields Tax Credits to Colleges
A closely watched Massachusetts Superior Court case regarding Brownfields Tax Credit applications has been decided in favor of three Boston-area colleges, setting the stage for the schools to collect more than $16 million of the state tax credits. In 2012, Northeastern University, Boston University, and Wellesley College each independently applied to the Massachusetts Department of […]
MassDOR Channels Nixon in Brownfields Tax Credit Court Case vs. Colleges
Richard Nixon famously declared “When the President does it that means that it is not illegal.” The Massachusetts Department of Revenue (DOR) seems to have adapted this line of reasoning to justify its position in a current lawsuit regarding the denial of Brownfields Tax Credits for three Boston-area colleges. The case, now underway in Suffolk […]
Colleges Sue over Denial of Brownfields Tax Credits – The Rest of the Story
The Boston Globe yesterday reported a lawsuit that has been filed by three Massachusetts colleges regarding Massachusetts Brownfields Tax Credits, the first public acknowledgement of a brouhaha that has been two years in the making. Wellesley College, Northeastern University, and Boston University have sued the Massachusetts Department of Revenue (DOR) for improperly denying applications filed […]