Massachusetts Court Holds that Failure to Pay Taxes or Make Repairs Constitutes Waste

In Matteson v. Walsh, 947 N.E.2d 44 (Mass. App. Ct. 2011), the life tenant of a home failed to pay real estate taxes on or make repairs to the property. One of the remainder beneficiaries eventually paid the delinquent taxes and unpaid bills. The remainder beneficiary also hired help to repair the residence. The remainder beneficiary then sued the life tenant for waste.

A Massachusetts intermediate appellate court held that the life tenant’s actions constituted waste. The court ordered the life tenant to reimburse the remainder beneficiary for her costs and ruled that the life tenant’s life estate had terminated.

Special thanks to William LaPiana (Professor of Law, New York Law School) for bringing this case to my attention.