The state appellate tax board says the town of Scituate doesn’t have to refund $140,000 in property taxes the Boston Archdiocese has paid on a closed Roman Catholic church.

The archdiocese closed St. Frances X. Cabrini church in 2004, but it’s been occupied since by parishioners protesting the closing, who also hold regular church services.

The archdiocese argued the property should retain the tax-exempt status it had as part of the diocese, as long as it’s not being used for non-religious purposes.

But the board last week said the protesters’ main purpose "to occupy and guard" the church wasn’t a charitable purpose, and the property didn’t qualify for tax-exempt status.

A spokesman for the archdiocese said it’s reviewing the ruling and it was premature to comment on its next steps. (AP)