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| 2 | 2 | | HOUSE DOCKET, NO. 218 FILED ON: 1/11/2023 |
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| 3 | 3 | | HOUSE . . . . . . . . . . . . . . . No. 2892 |
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| 4 | 4 | | The Commonwealth of Massachusetts |
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| 5 | 5 | | _________________ |
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| 6 | 6 | | PRESENTED BY: |
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| 7 | 7 | | Joan Meschino |
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| 8 | 8 | | _________________ |
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| 9 | 9 | | To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General |
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| 10 | 10 | | Court assembled: |
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| 11 | 11 | | The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill: |
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| 12 | 12 | | An Act relative to condominiums. |
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| 13 | 13 | | _______________ |
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| 14 | 14 | | PETITION OF: |
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| 15 | 15 | | NAME:DISTRICT/ADDRESS :DATE ADDED:Joan Meschino3rd Plymouth1/9/2023Mathew J. Muratore1st Plymouth1/30/2023 1 of 2 |
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| 16 | 16 | | HOUSE DOCKET, NO. 218 FILED ON: 1/11/2023 |
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| 17 | 17 | | HOUSE . . . . . . . . . . . . . . . No. 2892 |
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| 18 | 18 | | By Representative Meschino of Hull, a petition (accompanied by bill, House, No. 2892) of Joan |
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| 19 | 19 | | Meschino and Mathew J. Muratore relative to the taxation of condominiums. Revenue. |
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| 20 | 20 | | The Commonwealth of Massachusetts |
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| 21 | 21 | | _______________ |
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| 22 | 22 | | In the One Hundred and Ninety-Third General Court |
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| 23 | 23 | | (2023-2024) |
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| 24 | 24 | | _______________ |
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| 25 | 25 | | An Act relative to condominiums. |
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| 26 | 26 | | Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority |
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| 27 | 27 | | of the same, as follows: |
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| 28 | 28 | | 1 SECTION 1. Section 14 of Chapter 183A of the General Laws, as appearing in the 2020 |
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| 29 | 29 | | 2Official Edition, is hereby amended by inserting after the first sentence the following sentences:- |
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| 30 | 30 | | 3 Provided, however, that any portion of the common area and facilities for which the |
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| 31 | 31 | | 4declarant has reserved in the master deed any right to add or withdraw real estate shall, at the |
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| 32 | 32 | | 5discretion of the board of assessors, be separately assessed at a value equal to the land value prior |
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| 33 | 33 | | 6to recording the master deed, minus the value of any separately taxed improvement(s) |
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| 34 | 34 | | 7subsequent to recording the master deed and taxed to the declarant or its successor in interest and |
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| 35 | 35 | | 8the lien for those taxes shall attach to the right or interest so assessed but not to the common |
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| 36 | 36 | | 9areas and facilities. To the extent the reserved right expires or is otherwise extinguished, the lien |
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| 37 | 37 | | 10for taxes previously assessed to the declarant or successor shall attach to any units in the |
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| 38 | 38 | | 11condominium submitted to condominium status after the assessment of the right, but not to units |
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| 39 | 39 | | 12against which property taxes were separately assessed in the same fiscal year the interest was |
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| 40 | 40 | | 13assessed. No reserved right shall be assessed and taxed after it expires or is otherwise 2 of 2 |
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| 41 | 41 | | 14extinguished, provided, however, that any such right extended, revived or granted by the |
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| 42 | 42 | | 15organization of unit owners under section 5 shall, after an instrument extending, reviving or |
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| 43 | 43 | | 16granting such right is recorded or registered, be assessed and taxed under this section. |
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