Landlord & Rentals

September 7, 2026 By Krista Recker

In Massachusetts, the unit owner is personally liable to the condominium association for assessments charged against the unit, and a lien can attach when those amounts come due. Between a buyer and a seller, though, there is no statutory split. Chapter 183A governs how the association assesses common expenses and how liens arise. It does not tell you who pays at a closing. Your purchase and sale agreement does, which is why this belongs in writing before you sign and not in a phone call the week of closing.

That used to be a footnote in most Quincy condo deals. It stopped being one on August 3, 2026. As of that date, Fannie Mae and Freddie Mac retired the streamlined and limited project review pathways for established condo projects, so more Quincy condo loans now run through a Full Review that looks directly at the association's finances, reserves, delinquencies, litigation, and any special assessment. A pending assessment that a lender waved past in July can hold up a file in September. If you are buying, selling, or already own a Quincy condo, this is worth understanding before it lands in your inbox.

Who this applies to

This applies to you if you are buying a condo in Quincy or anywhere in Massachusetts, if you are selling one and an assessment has been voted or even discussed, if you own a unit in a small self-managed conversion where the reserve account is thin, or if you are under agreement right now and the association just scheduled a meeting about the roof.

It applies with extra force in Quincy, because Quincy has an unusual amount of small condo stock. Two, three, and six-unit converted houses often run with a self-managed association and very little set aside for capital repairs. In a six-unit building with equal percentage interests, a $90,000 exterior project is a $15,000 bill per owner. In a 200-unit association, a project that size barely moves the monthly fee.

If you own a single-family home, this does not apply to you. Special assessments are a condominium mechanism under Massachusetts General Laws Chapter 183A.

What is a condo special assessment, exactly?

A special assessment is a charge levied by a condominium association on top of regular monthly condo fees, to pay for something the operating budget and reserve account cannot cover. It is a bill, not a fee increase, and it is usually tied to a specific project with a specific price tag and a stated collection schedule.

The common triggers in older Greater Boston buildings are roof replacement, deck and balcony rebuilds, masonry and facade repair, window replacement, elevator modernization, sewer and water line work, an insurance deductible after a loss, and legal costs from litigation involving the association. Quincy's housing stock skews old, so exterior envelope work, meaning roofs, decks, and porches, is where most of these come from.

The distinction that matters: a well-run association funds those projects out of reserves collected over years. A special assessment is what happens when the reserve account did not keep up. That is why a low monthly condo fee is not automatically a bargain. Sometimes it is a bill that has not arrived yet.

Who pays if the assessment is voted before closing?

There is no automatic answer, and that is the single most useful thing to know. The association looks to whoever owns the unit when an amount comes due. Between you and the other side of the deal, the purchase and sale agreement controls, and if it is silent you are relying on custom instead of a contract.

Here is how the common scenarios tend to land in a Massachusetts closing, and what actually makes each one stick.

Scenario at the time of sale	How it usually gets handled	What makes it stick
Assessment voted and billed before the P&S is signed, still unpaid at signing	Seller pays it at or before closing unless the parties expressly negotiate something else	The unpaid amount is a lien against the unit, so the buyer, the buyer's attorney, and the lender all want it paid off or escrowed at closing
Assessment voted before closing, payable in installments over 24 months, 8 installments already paid	Negotiated, not automatic. Parties commonly agree to a seller payoff, a closing credit, a price adjustment, an escrow, or an allocation by installment due date	Chapter 183A has no proration formula, so the P&S has to allocate both the installments due through closing and the ones due afterward
Assessment discussed in meeting minutes but not yet voted when you go under agreement	Buyer is generally responsible to the association if it is levied after closing, unless the P&S or a seller disclosure obligates the seller to pay or credit	A Section 6(d) statement reports only what has already been assessed, so minutes and written P&S language are the only protection here
Assessment voted between signing the P&S and the closing date	Depends entirely on the P&S wording, and this is the fight that shows up most often	Ask your attorney to add a clause covering assessments voted or noticed after signing but before closing
Assessment voted after you close	Ordinarily the buyer's responsibility to the association as the current owner	That does not erase a separate contractual remedy you may have under the P&S if the seller failed to honor a specific provision or misrepresented what they knew

Sourcing note: this table describes typical Massachusetts practice and purchase and sale structure, not a statutory allocation rule. Chapter 183A governs how the association assesses common expenses and creates liens for unpaid amounts. It does not prescribe how a buyer and seller divide a special assessment at a sale.

What does the 6(d) certificate actually do?

A statement under Chapter 183A, Section 6(d) identifies the unpaid sums assessed against the unit, including any amount the association claims has priority over a first mortgage. When it is recorded, it discharges the unit from the association's lien for other sums then unpaid, as the statute provides. The association has to furnish it within 10 business days after a written request and payment of a reasonable fee.

What it is not: it is not automatically recorded in every transaction, and it is not a receipt proving that you and the seller honored whatever you agreed to. It reports a balance as of a date. If a new assessment is voted after the statement is issued and before it is recorded, the statement is already behind.

So use it correctly. Make sure the statement is current through closing, and make sure the settlement statement and the P&S both show, in plain language, who is paying any assessment and how much.

How is my share of the assessment calculated?

Most common expenses are allocated according to each unit's percentage of undivided interest in the common areas, the number written into the master deed, or under an area-based formula where the master deed validly provides one. Chapter 183A also allows certain costs to be assessed differently, including some limited common area costs and expenses arising from a particular owner's conduct. So the percentage interest is the usual answer, not the only one.

A simplified example, assuming the assessment is allocated purely by percentage interest with no unit-specific adjustment: if your master deed gives your unit a 4.5% interest and the association votes a $200,000 assessment, your bill is $9,000. If your neighbor's unit carries 6.2%, their bill is $12,400 for the identical roof.

This matters when you are choosing between two units in the same building. The larger unit is not just more expensive to buy. It carries a permanently larger share of every future assessment. Ask for the percentage interest schedule in the master deed before you pick a unit, then confirm the actual number against the assessment notice when one arrives, because that percentage follows the unit forever.

How much do special assessments actually run in a Quincy condo?

There is no meaningful average, because the number is project cost divided across the association. What you can do is run the arithmetic before you buy, using the association's own unit count and percentage interests.

If all units carry equal assessment percentages, a $90,000 project in a six-unit condominium is $15,000 per unit, a $200,000 project in a 40-unit building is $5,000 per unit, and a $500,000 roof across a 100-unit association is $5,000 per unit. In many condominiums the percentages are not equal, so the real number has to come from the master deed and the assessment notice rather than from division.

Do not anchor on a generic repair cost either. Roof and exterior pricing swings enormously with roof area, height and access, tear-off and disposal, drainage, insulation, deck repairs, code compliance, permits, and labor conditions. If you are an owner voting on a project, ask for multiple written proposals that separate base roofing, insulation, flashing, drainage, structural repairs, and contingency, rather than one lump number.

For scale: Quincy condominiums had an average year-to-date sale price of about $529,000 across 121 closed sales as of early June 2026, with roughly 3.3 months of supply, about 33 average days to an accepted offer, and an average sale-to-list ratio near 99.25%. Figures checked against a Quincy market report published in June 2026. Individual condo values vary widely by neighborhood, building, size, condition, parking, and proximity to the Red Line, so use current comparable sales for the specific unit.

Against a purchase around $529,000, a $15,000 assessment is real money and a $5,000 assessment is an annoyance. The unit count and your percentage interest are the biggest variables, which is why the size and structure of the association deserve as much attention as the size of the kitchen.

Can the board levy an assessment without an owner vote?

Sometimes yes, sometimes no, and Massachusetts law does not set one universal threshold. Chapter 183A leaves governance rules to the condominium's documents, which means two Quincy buildings on the same street can work completely differently.

Whether trustees can levy an assessment on their own, and up to what amount, depends on the master deed, the declaration of trust, the bylaws, any valid amendments, and the type of expenditure. Many documents also treat emergency repairs differently so the board can act immediately when a roof fails in February.

If you own a unit, read your declaration of trust and find your association's actual rule. If you are buying, ask your attorney to find it during the document review and tell you what it says. It tells you how much power the board has to hand you a bill without asking you first.

Can I refuse to pay a special assessment?

No, and the consequences in Massachusetts are more serious than most owners expect. Unpaid common expense assessments, including special assessments, may become liens against the unit when they come due, and the association can pursue statutory lien enforcement remedies, which can include a court-ordered sale process.

There is a nuance worth knowing about priority. Under Chapter 183A, Section 6(c), the association's priority position ahead of a qualifying first mortgage is generally limited to up to six months of regularly recurring budgeted common expenses, plus qualifying enforcement costs and reasonable attorneys' fees, and it carries statutory notice requirements. Special assessments, late charges, fines, penalties, and interest are excluded from that priority amount. That does not make a special assessment go away. It remains a lien against your unit and remains fully collectible. It just does not jump ahead of the mortgage.

Disagreeing with the project is not a defense to paying. If you think the board acted outside its authority, that is a conversation with a Massachusetts condominium attorney, and an owner facing a delinquency should get legal advice promptly. This is general information rather than legal advice.

Can a special assessment stop my mortgage from closing?

It can complicate a file in ways it would not have three months ago. For Fannie Mae and Freddie Mac loans subject to the updated project review rules, the streamlined and limited review options for established condo projects were retired for loan applications dated on or after August 3, 2026, so more projects now require a Full Review or another applicable review path. Not every conventional loan is a Fannie or Freddie loan, and portfolio and other programs have their own frameworks, so have your lender confirm the exact review your loan and project require.

A Full Review commonly evaluates project finances, reserve funding, delinquent assessments, insurance, litigation, special assessments, and evidence of critical repairs or safety issues, as applicable to the project and loan program.

An active or planned special assessment does not make a project ineligible by itself. The lender reviews its purpose, approval status, the original and remaining amount, and the payoff schedule, which is why you want the board resolution in hand early. Where it actually breaks down is when the assessment addresses a critical repair that has not been remediated, because the project may be ineligible until that repair is completed and documented.

Two delinquency numbers are worth knowing, and they are measured separately rather than added together. For a Fannie Mae Full Review, no more than 15% of total units may be 60 or more days delinquent on regular common expense assessments, and separately, no more than 15% may be 60 or more days delinquent on the payments for each special assessment.

There is a second date to plan around. For loan applications dated on or after January 4, 2027, the minimum annual replacement reserve allocation rises from 10% to 15% of budgeted assessment income. That requirement may instead be satisfied through a reserve study completed or updated within the prior 36 months where the association is funding at the study's highest recommended level. Figures checked against Fannie Mae and Freddie Mac project review updates and published lender guidance in August 2026. Agency rules set the floor, not the outcome, and individual lender overlays can be stricter, so confirm requirements with your own lender rather than assuming.

The practical effect in Quincy: small self-managed associations with thin reserves and a live assessment are the units most likely to run into financing trouble, and those are exactly the units marketed as the affordable way in. Ask your lender to run the project through condominium review in week one, not at the appraisal.

What to do if an assessment is voted while you are under agreement

If you are already under a purchase and sale agreement and the association votes an assessment before you close, work through this in order.

1. Get the board resolution in writing, including the total amount, the purpose, the per-unit share for your specific unit, and the payment schedule.
2. Send it to your attorney and your lender the same day. Your lender needs it for project review, and delay here is what pushes closing dates.
3. Have your attorney read your P&S for language covering assessments voted or noticed after signing. What the contract says decides who pays, so find out before you start negotiating.
4. Ask for an updated Section 6(d) statement that reflects the new assessment, and make sure it is current through the closing date.
5. Decide what you want: a seller payoff at closing, a closing credit, a price reduction, an escrow, or proceeding as written because the project genuinely improves the building.
6. If the assessment funds a repair that was going to happen either way, weigh the building being in better condition against the bill. A just-funded roof is worth more than a deferred one.

The Bottom Line

In Massachusetts, a special assessment attaches to the unit and to the calendar, not to the person who feels responsible for it. The association looks to whoever owns the unit when an amount comes due, an unpaid balance sits as a lien until it is cleared, and anything you want beyond that, a credit, a payoff, a price reduction, has to be written into the purchase and sale agreement while you still have leverage.

Your share comes from your percentage interest in the master deed, your board's authority to levy without a vote comes from your declaration of trust, and neither of those changes because you just bought. The variable you control is what you read before you commit: the budget, the reserve allocation, the last 24 months of meeting minutes, and the assessment history. In a six-unit Quincy conversion, that reading is the difference between a $529,000 purchase and a $544,000 one.

If you are weighing a specific Quincy condo and want a second set of eyes on the budget, the reserve number, and the meeting minutes before you waive anything, that is the kind of review I do with buyers. You can reach out through the contact page on this site.

Frequently Asked Questions

Who pays a condo special assessment in Massachusetts, the buyer or the seller?

There is no statutory split, so the purchase and sale agreement decides it. The association looks to whoever owns the unit when an amount comes due, and an unpaid balance remains a lien on the unit, which is why buyers, their attorneys, and lenders push for a pre-closing assessment to be paid off, credited, or escrowed at closing.

How is my share of a condo special assessment calculated in Massachusetts?

Usually by your unit's percentage of undivided interest in the common areas as stated in the master deed, or under an area-based formula where the master deed validly provides one. Chapter 183A also allows certain limited common area and owner-specific costs to be assessed differently, so confirm the actual figure against the master deed and the assessment notice rather than assuming an even split.

Can a Massachusetts condo board impose a special assessment without a vote of the owners?

Massachusetts law does not set one universal dollar threshold. Whether trustees can levy without a unit owner vote depends on the master deed, declaration of trust, bylaws, valid amendments, and the type of expenditure, and emergency repair provisions often work differently, so read your own documents.

Can I refuse to pay a special assessment on my Quincy condo?

No. Unpaid assessments may become liens against your unit and the association can pursue statutory enforcement remedies, which can include a court-ordered sale process, and disagreeing with the project is not a defense to paying. Special assessments are excluded from the six-month priority amount that regularly budgeted common expenses can claim ahead of a first mortgage under Section 6(c), but they remain liens and remain collectible.

Will a special assessment keep me from getting a mortgage on a condo?

Not by itself, but it gets a much closer look than it used to. For Fannie Mae and Freddie Mac loans, streamlined and limited review for established projects was retired for applications dated on or after August 3, 2026, so your lender will want the board resolution, the purpose, the approval status, the original and remaining amount, and the payoff schedule. Financing actually breaks down when the assessment covers a critical repair that has not been remediated, or when more than 15% of units are 60 or more days delinquent, measured separately for regular assessments and for each special assessment.

Is a condo special assessment tax deductible?

For a personal residence, a special assessment is generally not currently deductible. Amounts attributable to capital improvements may affect your tax basis, while repair-related amounts and rental property treatment can differ, so keep the assessment notice, invoices, and project documentation and talk to a tax professional about your specific facts.