How to Levy a Special Assessment for a Massachusetts Condominium

Before levying a Massachusetts condo special assessment, verify who can approve the project and assessment, how costs must be allocated, and which notices or votes apply. Then give owners a unit-specific amount and payment schedule, and track the assessment in a separate project ledger.

Who approves the assessment?

Start with the master deed, declaration of trust, bylaws, and applicable law. Identify the approval threshold, any owner vote, and notice requirements. Ask counsel whether the scope is a common-area repair or an improvement. Chapter 183A, Section 18 addresses common-area improvements, and the classification can affect who must approve and pay.

How do you calculate each unit’s share?

Section 6 generally uses each unit’s percentage of undivided interest for common expenses, with statutory exceptions and provisions for certain allocations stated in a recorded master deed or amendment. Confirm the governing allocation with counsel before using an equal split or exempting any units. Have someone independently check the unit schedule against the approved assessment total.

How should the board bill and track payments?

Match installment dates to the project’s cash needs and confirm that the documents and counsel support the structure. Give each owner the unit’s amount, every due date, payment instructions, the project basis, funding options considered, and how any surplus or shortfall will be addressed.

Show the assessment as a distinct line item if it appears on the regular statement. Section 6’s limited mortgage priority for certain recurring common expenses excludes special assessments. Ask counsel to confirm how the general lien, any delinquency notice, and collection procedures apply. Give the person preparing Section 6(d) certificates the approved assessment, installment dates, and current balances so counsel can confirm what belongs on each certificate.

What should the board have before sending the notice?

Keep the authority and vote record, project scope, allocation schedule, unit-specific notice, payment calendar, and project ledger together. Record assessment charges, receipts, delinquencies, and project expenditures separately in the accounting records.

References Massachusetts General Laws c. 183A, § 6 · Massachusetts General Laws c. 183A, § 18