Massachusetts General Laws

Mass. Gen. Laws ch. 183A, § 14 (2026)

Taxation and betterment assessments; lien

✓ current as of July 2026

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Section 14. 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 but the common areas and facilities, the building and the condominium shall not be deemed to be a taxable parcel. Except as provided in section 53E3/4 of chapter 44 and section 127B1/2 of chapter 111, betterment assessments or portions thereof, annual sewer use charges, water rates and charges and all other assessments, or portions thereof, rates and charges of every nature due to a city, town or district with respect to the condominium or any part thereof, other than real estate taxes, may be charged or assessed to the organization of unit owners; provided, however, that any lien of the city, town or district provided by law therefor shall attach to the units in proportion to the percentages, set forth in the master deed on record, of the undivided interests of the respective units in the common areas and facilities.

Notes of Decisions

Cited in 8 cases (1 in the last 5 years), 1979–2023 · leading case: Rauseo v. Bd. of Assessors of Boston, 114 N.E.3d 1011 (Mass. App. Ct. 2018).

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Rauseo v. Bd. of Assessors of Boston, 114 N.E.3d 1011 (Mass. App. Ct. 2018). · cites it 2× “This appeal presents the question whether parking easements reserved by a condominium developer in the documents establishing the condominium, freely alienable and not appurtenant to any condominium unit, are (as the defendant board of assessors contends) subject to taxation as…”

First Main Street Corp. v. Bd. of Assessors, 725 N.E.2d 1076 (Mass. App. Ct. 2000). · cites it 3× “We conclude that the limited scope of that taxing statute and the unambiguous prescription and proscription of G. L. c. 183A, § 14, regarding the taxation of common areas of a condominium, do not authorize the tax the assessors have sought to impose.”

Claudia Murrow v. Bd. of Assessors of Boston., 102 Mass. App. Ct. 278 (Mass. App. Ct. 2023). · cites it 3× “59, § 11, authorized the taxation of her nonpossessory easement interest in her parking space; further, the taxation of that interest and the taxation of the condominium unit owners' possessory interest in their respective residential units under G. L. c 183A, § 14, was the…”

Cohen v. Bd. of Water Commrs., Fire Dist. South Hadley, 585 N.E.2d 737 (Mass. 1992). · cites it 4× “In addition, the judge made the following rulings: 1) the board did have implied authority to promulgate reasonable regulations, because the "necessity of any organization formalizing the method of its operation is certainly implied, if not expressed" in an enabling statute; 2)…”

Associated Indus. of Massachusetts, Inc. v. Comm'r of Revenue, 393 N.E.2d 812 (Mass. 1979). “Under G. L. c. 183A, § 14, separate condominium units are considered parcels, whereas separate rental apartment units are not.”

Cohen v. Bd. of Water Commissioners, Fire Dist. No. 1, 411 Mass. 744 (Mass. 1992). · cites it 4× “In addition, the judge made the following rulings: 1) the board did have implied authority to promulgate reasonable regulations, because the “necessity of any organization formalizing the method of its operation is certainly implied, if not expressed” in an enabling statute; 2)…”

Spinnaker Island & Yacht Club Holding Trust v. Bd. of Assessors, 725 N.E.2d 1072 (Mass. App. Ct. 2000). · cites it 3× “183A, *21 § 1, and as such, were exempt under G. L. c. 183A, § 14, from assessment as separate parcels of real estate.”

McCabe v. Bd. of Assessors, 402 Mass. 728 (Mass. 1988). “See G. L. c. 183A, § 14; G. L. c. 59, § 11. The judge further ordered that, within forty-five days, the assessors were to issue to the taxpayers, as trustees, separate tax bills on each condominium unit for fiscal years 1982 and 1983.”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.