​Properties such as park areas, open spaces, swimming pools, recreational facilities, etc,. used in common by a certain group of property owners in a community ("Common Facilities"), have no value independent of the lots or units in the community if:

The common facilities are owned by a homeowners' association or similar organization which holds the common facilities for use by the homeowners;

The homeowners acquire a right to use the common facilities by easement, covenant, or other interest that runs with the land;

The common fee or charge for maintenance of the common facilities is paid without option by all members of the homeowners' association. However, a common facility is not disqualified under this paragraph if an additional user fee is charged only to those members who choose to use a particular facility; and

The common facilities are available for use by all members of the homeowners' association and the majority use is by the members of the homeowners' association and their guests. Use of a facility by persons not members of the homeowners' association or similar association and their guests and/or who do not own lots or units in the community does not necessarily disqualify a facility as a common use facility.

When a Supervisor is satisfied that the above have been met (after a thorough review of the applicable records, deeds, charters(1), ordinances, recorded plats, etc.), the appropriate record shall be marked No Assessment and assigned a BPRUC code "00050". The value of the common facilities shall be included in the value of the individual units or lots of the community. If the property has been designated to be “common use” on a recorded plat, there is no need to wait until title to the common facilities has been transferred to A Homeowners' Association, or similar group before marking the property "no assessment”.

If any of the four (4) requirements are not met, the facility may need to be valued independently and assessed to the owner of record. Commercial or industrial zoned property owned in common by an association should be valued separately when not utilized as a common use facility.

When a supervisor questions the independent or zero valuation of an association property, the Attorney General's Office or the State Supervisor's Office should be contacted for guidance.

1. Copies of charters of all Maryland corporations are on file in the Central Office.

For cases involving common use facilities see:

Supervisor of Assessments of Anne Arundel County v. Bay Ridge, 270 Md. 216 (1973); Leisure World of Maryland Trust v. Supervisor of Assessments of Montgomery County, Md. Tax Court Case No. 769 (1975)​​​