Bill
Bill > H2539
MA H2539
Clarifying municipalities' rights to assess real estate taxes on commercial uses in common areas of condominium complexes
summary
Introduced
01/22/2019
01/22/2019
In Committee
01/22/2019
01/22/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
191st General Court
Bill Summary
Relative to the taxation of commercial uses in common areas of condominium complexes. Revenue.
AI Summary
This bill amends Section 14 of Chapter 183A of the Massachusetts General Laws to clarify that each condominium unit and its interest in the common areas are considered individual parcels of real estate for the purpose of assessing and collecting real estate taxes. The bill specifies that non-tax assessments, such as betterment assessments, sewer use charges, and water rates, can be charged to the condominium organization or unit owners, and that any liens for such charges will attach to the individual units proportionate to their undivided interest in the common areas.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Accompanied a study order, see H5128 (on 11/19/2020)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://malegislature.gov/Bills/191/H2539 |
| Bill | https://malegislature.gov/Bills/191/H2539.pdf |
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