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H3191 • 2025

An Act relative to condominiums

An Act relative to condominiums

Taxes
Active

The official status still shows this bill as active or still awaiting another formal step.

Sponsor
Joan Meschino
Last action
2026-03-09
Official status
Accompanied a study order, see H5182
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

An Act relative to condominiums

An Act relative to condominiums By Representative Meschino of Hull, a petition (accompanied by bill, House, No.

What This Bill Does

  • An Act relative to condominiums By Representative Meschino of Hull, a petition (accompanied by bill, House, No.
  • 3191) of Joan Meschino relative to the taxation of condominiums.
  • Revenue.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2026-03-09 House

    Accompanied a study order, see H5182

  2. 2025-09-04 Joint

    Hearing scheduled for 09/15/2025 from 01:00 PM-05:00 PM in A-2

  3. 2025-02-27 House

    Referred to the committee on Revenue

  4. 2025-02-27 Senate

    Senate concurred

Official Summary Text

An Act relative to condominiums
By Representative Meschino of Hull, a petition (accompanied by bill, House, No. 3191) of Joan Meschino relative to the taxation of condominiums. Revenue.

Current Bill Text

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Bill H.3191

Section 14 of Chapter 183A of the General Laws, as appearing in the 2020 Official Edition, is hereby amended by inserting after the first sentence the following sentences:-

Provided, however, that any portion of the common area and facilities for which the declarant has reserved in the master deed any right to add or withdraw real estate shall, at the discretion of the board of assessors, be separately assessed at a value equal to the land value prior to recording the master deed, minus the value of any separately taxed improvement(s) subsequent to recording the master deed and taxed to the declarant or its successor in interest and the lien for those taxes shall attach to the right or interest so assessed but not to the common areas and facilities. To the extent the reserved right expires or is otherwise extinguished, the lien for taxes previously assessed to the declarant or successor shall attach to any units in the condominium submitted to condominium status after the assessment of the right, but not to units against which property taxes were separately assessed in the same fiscal year the interest was assessed. No reserved right shall be assessed and taxed after it expires or is otherwise extinguished, provided, however, that any such right extended, revived or granted by the organization of unit owners under section 5 shall, after an instrument extending, reviving or granting such right is recorded or registered, be assessed and taxed under this section.

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