Between fiscal years 2021 and 2023, the Belmont Country Club paid about $273,091 in property taxes for its parcel of land located at 181 Winter St. During the same time period, it paid about $639,114 for a noncontiguous parcel at 171-181 Winter St.
Now, following a court opinion from the state’s Appellate Tax Board, about $337,000 (plus interest) of that $912,205 will be refunded to the private club, or roughly 37% of what it paid over the three fiscal years for those two parcels of land.
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The refund comes in addition to a 75% tax reduction the not-for-profit gets through Chapter 61B, a specific abatement (reduction) available to owners of recreational land in Massachusetts. According to Board of Assessors Chair Roy Epstein, Belmont Country Club is the only entity in town that applies for the abatement.
It’s unclear, however, whether other properties are eligible but do not apply for the Chapter 61B abatement.
Attorneys representing the Belmont Country Club did not return a request for comment. A representative from the club previously said it does not respond to requests for comment from the news media.
“I was deeply disappointed by the Appellate Tax Board’s decision to award abatements totaling $337,000 plus interest to the Belmont Country Club, which prohibits public access to its expansive grounds,” said former Select Board member Elizabeth Dionne, who has expressed support for a bill currently pending in the Massachusetts legislature’s Joint Committee on Revenue that would change how recreational land is taxed in Belmont. “At a time when cities and towns across Massachusetts are struggling to fund basic services, it is increasingly difficult to justify the 75% tax break already given to private golf clubs by the 61B recreational lands program. This additional tax break rubs salt into the wound of Belmont’s painfully tight budget.”
The Select Board met Aug. 12 in executive session to discuss next steps.
Specifically, the dispute centered on the fair cash value of two parcels subject to Chapter 61B. Fair cash value is typically the market value of a piece of property, or what it could sell for on the open market.
For example, according to court documents, in FY2021, the town calculated the fair cash value for 181 Winter St. at $23.7 million — a number that includes the land, the buildings, and any improvements. To arrive at its assessed value of $5.96 million, the town subtracted the value of any buildings on the parcel, then applied the 75% Chapter 61 reduction. The assessed value was then used to calculate property taxes. In FY21, the club paid $68,815 in taxes to Belmont.
The town used the same process to calculate the assessed values, and thus property taxes, for the other parcels for the subsequent two fiscal years. In FY22, the club paid $68,362 in property taxes for 181 Winter St., and in FY23, $67,957.
The country club, however, argued in its appeal to the state board that, in each case, the town overvalued the land before the Chapter 61B reduction, resulting in higher property taxes.
In its calculations, the state board landed on a $1.25 million assessed value for the 181 Winter St. property in FY21, compared to the town’s $5.96 million assessed value, resulting in a roughly $4.7 million overassessment. To determine the abatement, or refund, the tax rate for the fiscal year, $11.54 per $1,000 valuation, plus the 1.5% Community Preservation Act surcharge, was applied to the $4.7 million overvaluation to get the $55,206 refund. That’s just for the one property that fiscal year.
In a letter to legislators in 2024, the Select Board wrote that in 2020, the latest year available, the club reported a gross revenue of more than $21.1 million, including nearly $5 million in membership dues. Net revenue after expenses totaled $11.7 million.
“In a striking contrast, The Country Club in Brookline pays its full tax assessment,” the board wrote.
Belmont Hill Club, a recreation club at 825 Concord Ave., also pays its full tax assessment, according to officials, who often bring it up when comparing it to Belmont Country Club. The club on Concord Avenue includes indoor and outdoor tennis courts, indoor and outdoor pools, and a fitness club.
Arguing on behalf of the Belmont Country Club, Stefan Sargeant, an appraiser for commercial real estate, said the “highest and best value was for continued use as a golf course.” Wetlands, a ledge that would need to be removed, and steep sites made the site unsuitable for redevelopment, a factor that would be considered in a property’s market value.
The Appellate Tax Board ultimately found the conversion of parcels to residential was “too speculative.”
At a recent Board of Assessors meeting, Epstein told board members the Appellate Tax Board’s assessments are “presumed valid” for two fiscal years following a court opinion (in this case, FY2024 and FY2025). If the club wishes to appeal the town’s property assessments for either of those years, the burden of proof shifts to the town. Normally, the burden of proof falls to the taxpayer.
According to court documents, Belmont Country Club encompasses about 197 acres across Belmont, Arlington, and Lexington. The two parcels with land in Belmont are located at 171-181 Winter St. and 181 Winter St., totaling 70.5 acres and 59.5 acres, respectively.
In addition to the 18-hole golf course, the club features an outdoor pool, a fitness center, tennis courts, and a clubhouse.
During three fiscal years included as part of the appeal, members paid initiation fees between $70,000 and $75,000, with more recent fees closer to $95,000. At capacity, the club welcomes 425 members.
According to court documents, the country club hosts various events on its parcels, including private events, golf events, weddings, bar mitzvahs, and member events.
Superintendent Jill Geiser said the Belmont Country Club is one of a few locations the Belmont High School golf team uses for practices and matches, as it has been for as many as 20 years.