Bill
Bill > H1572
MA H1572
Clarifying municipalities' rights to assess real estate taxes on commercial uses in common areas of condominium complexes
summary
Introduced
01/23/2017
01/23/2017
In Committee
01/23/2017
01/23/2017
Crossed Over
Passed
Dead
12/31/2018
12/31/2018
Introduced Session
190th General Court
Bill Summary
Relative to the taxation of commercial uses in common areas of condominium complexes. Revenue.
AI Summary
This bill clarifies municipalities' rights to assess real estate taxes on commercial uses in common areas of condominium complexes. It amends Section 14 of Chapter 183A of the General Laws to state that each unit and its interest in the common areas and facilities shall be considered an individual parcel of real estate for the assessment and collection of real estate taxes. The bill also specifies that betterment assessments, annual sewer use charges, water rates and charges, and other assessments or charges due to a city, town, or district, other than real estate taxes, may be charged or assessed to the organization or unit owners, with any lien of the city, town, or district attaching to the units in proportion to their undivided interests in the common areas and facilities.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Accompanied a study order, see H4244 (on 02/22/2018)
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/190/H1572 |
| Bill | https://malegislature.gov/Bills/190/H1572.pdf |
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