Closing questions

What is the difference between common charges and maintenance?

Condo common charges fund operations only, with taxes billed separately. Co-op maintenance bundles operations, property taxes and the underlying mortgage.

What is the difference between common charges and maintenance?

Quick Answer

Condominium owners pay common charges, which fund building operations only, and pay their real estate taxes separately to the City. Cooperative shareholders pay maintenance, a single charge that funds operations and also carries the shareholder’s share of the building’s property taxes and any underlying mortgage.

The two figures are not comparable on their face, and comparing them directly is the most common budgeting error in a co-op versus condo decision. Maintenance in a cooperative includes the shareholder’s proportionate share of the building’s real estate taxes and the debt service on the building’s underlying mortgage. Common charges include neither.

To compare honestly, add the condominium unit’s own property tax bill to its common charges, then set that total against the cooperative’s maintenance. Only then are the two numbers describing the same thing. Any abatement the unit qualifies for belongs in the comparison as well, because abatements differ by ownership type and by use.

The tax portion of maintenance is what makes part of it deductible to a shareholder, subject to the rules that apply to that taxpayer. The corporation reports the deductible fraction annually. That is a matter for the purchaser’s accountant, and the fraction changes year to year with the building’s taxes and debt service.

An underlying mortgage has no counterpart in a condominium. A cooperative can borrow against the building, and that debt is serviced out of maintenance, so its size and maturity belong in the diligence. A refinancing that lands during the holding period can move maintenance more than any operating expense will.

Why is co-op maintenance usually higher than condo common charges?

Because it is paying for more. Maintenance carries operations, the building’s real estate taxes and the debt service on the underlying mortgage, while common charges cover operations alone. A condominium owner pays the tax bill separately, so the total outlay can be similar even though the monthly line the listing quotes is smaller.

Can common charges or maintenance become a lien on the unit?

In a condominium, unpaid common charges become a lien on the unit under the Real Property Law, and the board can file and foreclose it. In a cooperative, unpaid maintenance is secured by the corporation’s lien on the shares, which generally sits ahead of the shareholder’s lender. Both surface in the searches.

What else should you read before closing?

In the glossary

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