MA H3008

Bill

Relative to condominiums

Introduced
03/29/2021

In Committee
04/07/2022

Crossed Over

Passed

Dead
12/31/2022

Introduced Session

192nd General Court

Bill Summary

Relative to the taxation of condominiums. Revenue.

AI Summary

This bill amends the Massachusetts General Laws Chapter 183A, which governs condominiums, to address the taxation of portions of the common area and facilities where the declarant (the developer) has reserved the right to add or withdraw real estate. The bill allows the local board of assessors to separately assess the value of those reserved areas, with the resulting tax lien attaching to the reserved right rather than the common areas. If the reserved right expires or is otherwise extinguished, the tax lien will then attach to any units submitted to condominium status after the assessment of the right, but not to units that were separately assessed in the same fiscal year. The bill also provides that any such right extended, revived, or granted by the organization of unit owners shall be assessable and taxable under this section.

Committee Categories

Budget and Finance

Sponsors (1)

Joan Meschino (D)*,

Last Action

No further action taken (on 01/03/2023)

Official Document

https://malegislature.gov/Bills/192/H3008

(11 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	https://malegislature.gov/Bills/192/H3008
Bill	https://malegislature.gov/Bills/192/H3008.pdf

Bill	Bill Name	Last Action	Type
H1412	Establishing an office of the condominium ombudsman	No further action taken	Similar To
H1423	Relative to condominium elections	Accompanied a study order, see H5276	Similar To
H2981	To insure fair taxation of affordable housing	Accompanied a study order, see H5247	Similar To
H4009	Relative to the taxation of pass-through entities	Chapter 69 of the Acts of 2021	Similar To
S1900	Establishing a tax credit for employment of national guard members	Accompanied H2857	Similar To
S1913	Relative to the fair taxation of alcoholic beverages	Accompanied a study order, see H5250	Similar To
S1928	Relative to the taxation of small business in the Commonwealth	Accompanied a study order, see H5248	Similar To
S1938	To increase accountability in the sale of personal data	Accompanied a study order, see H5279	Similar To
S1984	Relative to the taxation of rolling stock	Accompanied H2959	Similar To
S2404	Providing for prisoners of war	Bill reported favorably by committee and referred to the committee on Senate Ways and Means	Similar To
S2526	Relative to raising the income threshold for senior real property tax deferments in the town of Milton	Signed by the Governor, Chapter 71 of the Acts of 2022	Similar To

Bill > H3008

MA H3008

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (1)

Last Action

Official Document

bill text

bill summary

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