Cal. Civ. Code § 15C
Residential real estate, lease payments based on real estate tax increases
Operative Text
Section 15C. No lease relating to residential real estate shall contain a provision which obligates a lessee to make payments to the lessor on account of an increased real estate tax levied during the term of the lease, unless such provision expressly sets forth (1) that the lessee shall be obligated to pay only that proportion of such increased tax as the unit leased by him bears to the whole of the real estate so taxed, (2) the exact percentage of any such increase which the lessee shall pay, and (3) that if the lessor obtains an abatement of the real estate tax levied on the whole of the real estate of which the unit leased by the lessee is a part, a proportionate share of such abatement, less reasonable attorney's fees, if any, shall be refunded to said lessee. Any provision of a lease in violation of the provisions of this section shall be deemed to be against public policy and void. If the exact percentage of any such increased tax contained in such a provision is found to exceed that proportion of such increased tax as the lessee's unit bears to the whole of the real estate so taxed, then the lessor shall return to the lessee that amount of the tax payment collected from the lessee which exceeded the lessee's proportionate share of the increased tax, plus interest calculated at the rate of five per cent per year from the date of collection.
Massachusetts General Laws c. 186 § 15C governs when and how a residential lease may require a tenant to contribute to real estate tax increases. Any such clause must clearly state the tenant's exact percentage share, confirm that share does not exceed the unit's proportional part of the overall taxed property, and guarantee the tenant a proportionate refund—minus reasonable attorney's fees—if the landlord later wins a tax abatement. A lease clause that fails to meet these requirements is declared void as against public policy, and if a tenant was charged more than their proportionate share, the landlord must refund the excess plus five percent annual interest from the date of collection.
Plain English — not legal advice.
Under Mass. Gen. Laws c. 186 § 15C, operators who include tax-escalation clauses in residential leases generally ensure those clauses spell out the tenant's exact percentage, verify that percentage does not exceed the unit's proportionate share of the whole taxed parcel, and include language committing to pass along a proportionate share of any abatement obtained. Compliant operators also track tax abatement proceedings and calculate refunds owed to tenants, net of reasonable attorney's fees, promptly after an abatement is granted. Clauses that omit any of these required disclosures are void by statute, which can affect the enforceability of the entire tax-escalation arrangement.
General guidance for property managers — not legal advice for your specific situation. Consult an attorney for advice on your case.
Mass. Gen. Laws c. 186 § 15C gives residential tenants the right to have any tax-escalation clause in their lease clearly disclose the exact percentage they owe, confirm it does not exceed their unit's proportionate share, and promise a refund if the landlord secures a tax abatement. If a tenant believes they were charged more than their proportionate share, the statute provides for recovery of the excess amount plus five percent annual interest from the date of collection. Tenants who think a lease clause violates § 15C may raise the void-clause issue as a defense in a rent dispute, file a complaint with a local consumer protection or housing agency, or consult a tenant-rights organization for guidance on available options.
General guidance for tenants — not legal advice for your specific situation. Consult a tenant-rights organization or attorney for advice on your case.
Generated September 13, 2026 — auto-generated, not yet human-reviewed. See /transparency for methodology.
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