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MA H3191
Bill
Status
Introduced
2/27/2025
Primary Sponsor
Joan Meschino
Click for details
AI Summary
- Amends Chapter 183A, Section 14 of Massachusetts General Laws to allow local boards of assessors to separately assess and tax common areas where a condominium declarant has reserved rights to add or withdraw real estate
- Assessment value equals the land value prior to recording the master deed, minus any separately taxed improvements made after recording
- Tax liens attach to the declarant's reserved right or interest, not to the common areas and facilities themselves
- When reserved rights expire or are extinguished, unpaid tax liens transfer to units added to the condominium after the assessment, but not to units already separately taxed in the same fiscal year
- Reserved rights extended, revived, or granted by the unit owners organization must be recorded and become subject to assessment and taxation under these provisions
Legislative Description
Relative to condominiums
Last Action
Accompanied a study order, see H5182
3/9/2026
Committee Referrals
Revenue2/27/2025
Full Bill Text
No bill text available