Massachusetts Security Deposit Deductions: What Can Be Kept and What the Sworn List Must Show
Massachusetts allows only three kinds of deduction from a deposit and requires a sworn, itemized list with bills or estimates within 30 days. Here are the limits on damage at move-in, wear and tear and the landlord’s record-keeping.
What can a Massachusetts landlord deduct from a deposit?
Only three things: unpaid rent or water charges that were not validly withheld or deducted; an unpaid increase in real estate taxes the tenant must pay under a tax escalation clause that conforms to section 15C; and a reasonable amount necessary to repair damage caused by the tenant or anyone under the tenant’s control or on the premises with the tenant’s consent, reasonable wear and tear excluded (G.L. c.186, 15B(4)). No deduction may be made for any other purpose.
What must the list contain?
For damage, the landlord must give the tenant within the 30 days an itemized list of damages, sworn to by the landlord or its agent under pains and penalties of perjury, itemizing in precise detail the nature of the damage and of the repairs necessary, with written evidence such as estimates, bills, invoices or receipts of the actual or estimated cost (15B(4)(iii)). A bare total does not qualify. The Massachusetts security deposit calculator shows the deadline.
What about damage that was there at the start?
No amount may be deducted for damage listed in the statement of condition the landlord gave the tenant, or in a separate list the tenant submitted that the landlord signed, unless the landlord repaired it and proves the renewed damage was unrelated and caused by the tenant or someone the tenant controlled or allowed in (15B(4)). See the statement of condition.
Can a landlord keep a deposit for willful destruction?
The section does not limit the right of a landlord to recover from a tenant who willfully or maliciously destroys or damages its real or personal property, to the forfeiture of the deposit when the cost of repairing or replacing it exceeds the deposit (15B(4)).
What happens if the sworn list is late?
The landlord forfeits the right to retain any portion of the deposit for any reason, and, in a tenant’s suit, to counterclaim for damage to the premises (15B(6)). It must then return the deposit with interest.
Must the landlord keep records?
Yes. Every landlord that accepts a deposit must keep a record of each deposit with a detailed description of damage, the date occupancy ended and whether, when and at what cost repairs were made, with receipts and copies of the receipt and statement of condition given; the tenant may inspect it during business hours, and the record must be kept for two years after the tenancy ends (15B(2)(d)).
A worked example
A tenant leaves a unit with an $1,800 deposit and $300 of unpaid rent. The landlord also lists $450 to replace carpet burned by the tenant, with an estimate that names the work and the cost, signs the list under the penalties of perjury and mails it with a refund of $1,050 plus interest inside 30 days. Each item is a deduction the statute allows, the list is sworn and itemized, and the balance is returned, so the landlord has complied. A $250 charge for repainting faded walls would be reasonable wear and tear and not allowed.
A checklist for landlords
Give the statement of condition in the first 10 days; photograph the unit at move-in and move-out; keep invoices and receipts; list each item in precise detail; swear to the list; attach the evidence of cost; and send it with any refund and interest within 30 days.
A checklist for tenants
Sign or correct the statement of condition and return it within 15 days; compare each charge with your photographs and the lease; ask for the invoices in writing; tell the landlord in writing which items you dispute and why; and keep a copy of the list and the envelope.
Where to get help
Legal aid and the court clerk can explain how a dispute is brought. Bring the lease, the list and your photographs.
Frequently asked questions
What can a Massachusetts landlord keep a deposit for?
Unpaid rent or water, an unpaid tax increase under a conforming clause and reasonable repair of damage.
Can a landlord charge for normal wear and tear?
No.
What must the damage list say?
Each damage and repair in precise detail, sworn, with estimates, bills, invoices or receipts.
Can a landlord deduct for damage listed at move-in?
Generally not, unless it was repaired and the damage recurred from the tenant’s acts.
How long must a landlord keep deposit records?
Two years after the tenancy ends.
Official sources
A local landlord-tenant attorney can review your situation — many offer a free consultation.
This is general information, not legal advice. It is based on the cited Massachusetts statutes, rules and court opinions, and every case turns on its own facts. Confirm how the law applies to your situation with a licensed Massachusetts attorney.