Hebron Academy tax appeal rejected

HEBRON - The Oxford County Commissioners rejected a tax abatement request filed by Hebron Academy against the town.

At their October 19 meeting, the commissioners devoted time to one of their least-common durties — hearing tax appeals. The commissioners are the first level of appeal beyond the town's own selectmen of what a property owner believes is an improper property tax levee.

In Hebron Academy's case, the school's administration and board of directors felt that the institution's tax-exempt status protected it from owing property taxes at all. But the town's selectmen saw it differently. Selectman Dan Eichorn explained that some of the school's facilities, specifically the Robinson Hockey Arena, are rented throughout the year to parties unrelated to the academy's tax-exempt purpose — for instance, other hockey teams. For an additional fee, the school can cater the event and even applies for event-specific liquor licenses. The income thus generated is used by the school as unrestricted income — as it could with the proceeds of any other fundraising activity.

The selectmen and the town's assessor issued a property tax bill for $19,240 to cover the year, 2009.

The academy appealed the determination to the selectmen, but were denied and then took the dispute to the next level — the county commissioners, who reached the conclusion that the appeal was not submitted in a timely manner and dismissed it.

Eichorn said the Academy can now choose to either pay the bill, or file a suit against the town in Oxford County Superior Court.