What Can You Legally Deduct From a Security Deposit in MA?

One of the most contentious issues in Massachusetts landlord-tenant law is determining what deductions from a security deposit are legally permissible. Making improper deductions is one of the fastest ways to trigger treble damages and attorney fees.

Massachusetts General Laws Chapter 186, Section 15B sets strict standards for security deposit deductions. Understanding these standards is critical to protecting yourself from costly legal disputes.

The Fundamental Legal Standard

Under M.G.L. c. 186, § 15B(1)(c), landlords may deduct from a security deposit only for:

1. Unpaid rent (if lease allows) 2. Damage to the premises caused by the tenant beyond normal wear and tear 3. Unpaid utilities or other charges as specified in the lease

CRITICAL RULE: You cannot deduct for normal wear and tear. This distinction is where most landlords get into trouble.

Normal Wear and Tear vs. Damage: The Legal Line

What is "Normal Wear and Tear"?

Normal wear and tear is the natural deterioration that occurs from ordinary use of the property over time. Massachusetts courts define this as:

> "The depreciation in value, due to lapse of time and normal use, of improvements, appliances, furnishings, and decorations."

Examples of Normal Wear and Tear (NOT DEDUCTIBLE):

Flooring:

• Minor scuff marks on hardwood floors
• Fading of carpet color from sunlight exposure
• Slight wear patterns on carpet in high-traffic areas
• Minor scratches on vinyl or laminate flooring

Walls and Paint:

• Fading or discoloration of paint from age or sunlight
• Minor nail holes from picture hanging (typically 1/4 inch or smaller)
• Slight scuff marks from furniture placement
• Paint wear around door handles and light switches

Fixtures and Appliances:

• Normal mineral deposits on faucets
• Minor rust or corrosion on fixtures
• Normal wear on cabinet hinges
• Gradual dulling of finish on hardware

Windows and Doors:

• Minor scratches on window glass (not cracks)
• Normal weathering of door finishes
• Slight warping of doors due to humidity
• Worn weatherstripping

Carpets and Flooring:

• Gradual thinning of carpet pile in walkways
• Minor stains from normal use (if cleaning doesn't remove them)
• Fading from sunlight exposure

IMPORTANT: The longer the tenancy, the more "normal wear and tear" is expected. A tenant who lived in a unit for 5 years should not be charged for carpet replacement due to normal use.

What is "Damage Beyond Normal Wear and Tear"?

Damage is harm to the property caused by negligence, carelessness, accident, or intentional abuse by the tenant, their guests, or their pets.

Examples of Deductible Damage:

Flooring:

• Large gouges or deep scratches in hardwood floors
• Burns in carpet or flooring
• Pet urine stains that penetrate carpet padding (requires replacement)
• Broken or missing tiles
• Water damage from tenant negligence (overflowing sink, etc.)

Walls and Paint:

• Large holes in walls (larger than 1/4 inch)
• Crayon, marker, or grease stains that cannot be painted over
• Excessive nail holes (dozens of holes in a small area)
• Damage from removing wall-mounted fixtures improperly
• Water damage from tenant actions

Fixtures and Appliances:

• Broken faucets or cabinet doors
• Missing fixtures or hardware
• Damage to appliances from misuse or neglect
• Broken windows or mirrors

Specialized Damage:

• Cigarette smoke damage requiring special treatment
• Pet damage (scratched doors, chewed woodwork)
• Unauthorized modifications (painted kitchen cabinets, removed fixtures)
• Excessive filth requiring professional cleaning beyond normal turnover

Outdoor Areas:

• Dead lawn from neglect (failure to water)
• Damaged landscaping from vehicles or storage
• Unauthorized removal of plants or trees

The Documentation Requirement: CRITICAL

Under M.G.L. c. 186, § 15B(3)(a), you MUST provide:

1. Receipts for completed work, OR 2. Sworn estimates (signed under penalty of perjury) for work to be completed

FAILURE TO PROVIDE PROPER DOCUMENTATION = FORFEITURE OF ALL DEDUCTIONS + TREBLE DAMAGES

You must provide proper documentation along with the itemized statement within 30 days of lease termination.

What Constitutes Proper Documentation?

For Completed Work (Receipts):

• Must show itemized breakdown of work performed
• Must include contractor/vendor name and contact information
• Must show date of service
• Must show amount paid
• Must be the original or a clear copy

Example of Proper Receipt: ` ABC Flooring Company 123 Main Street, Boston, MA 02101 Phone: (617) 555-1234

Invoice #12345 Date: September 10, 2024

Services Rendered:

• Remove damaged carpet in bedroom: $200
• Install new carpet (20 sq yards @ $15/yard): $300
• Labor for installation: $250
• Disposal of old carpet: $50

Total: $800 PAID

John Smith, Owner `

For Uncompleted Work (Sworn Estimates):

• Must be signed under penalty of perjury by the landlord
• Must include itemized breakdown
• Must be reasonable and based on actual contractor quotes
• Must include contractor information if obtained from third party

Example of Proper Sworn Estimate: ` I, [Landlord Name], certify under the pains and penalties of perjury that the following estimate is accurate and represents the reasonable cost to repair damage caused by the tenant:

Wall repair and repainting (living room):

• Patch 5 large holes in drywall: $150
• Sand and prime walls: $100
• Two coats of paint: $200
• Labor (8 hours @ $35/hour): $280

Total Estimated Cost: $730

Estimate obtained from: Professional Painters LLC Contact: (617) 555-5678 Date estimate obtained: September 8, 2024

Signed: ___________________ Date: September 15, 2024 `

CRITICAL: Courts scrutinize estimates closely. Inflated estimates can result in forfeiture of all deductions.

Common Deduction Mistakes That Cost Landlords Thousands

Mistake #1: Deducting for Normal Cleaning

WRONG: Charging $300 for "cleaning" when the tenant left the unit in normal move-out condition.

Massachusetts courts have held: Tenants are not required to leave the unit in "broom-clean" or "move-in ready" condition. Normal cleaning and turnover costs are not deductible.

DEDUCTIBLE CLEANING:

• Professional cleaning required for excessive filth (hoarding, biohazard)
• Removal of trash and debris left behind
• Deep cleaning of appliances due to neglect (burnt-on food, mold)

NOT DEDUCTIBLE:

• Routine cleaning between tenants
• Minor dust or dirt
• Cleaning of minor spills or stains that occur from normal use

Mistake #2: Charging for Carpet Replacement Due to Age

WRONG: Deducting the full cost of new carpet after a 5-year tenancy because the carpet is worn.

Massachusetts Rule: You must depreciate the value of the carpet based on its expected useful life.

Example:

• Carpet installed: 2019 (expected life: 7 years)
• Tenant moves out: 2024 (5 years of use)
• Remaining useful life: 2 years (28% of original value)
• Original carpet cost: $2,000
• Maximum deductible if replacement needed: $571 (28% of $2,000)

If the carpet was simply worn from normal use (not damaged), you cannot deduct anything.

Mistake #3: Not Providing Receipts or Estimates

WRONG: Deducting $500 for repairs with a handwritten note: "Repairs to wall - $500."

Result: Courts will forfeit ALL deductions and may award treble damages if proper documentation is not provided within 30 days.

Massachusetts courts have held: Even if the damage is legitimate, failure to provide proper documentation results in complete forfeiture of the right to withhold deductions.

Mistake #4: Deducting for Pre-Existing Damage

WRONG: Charging for repairs to damage that existed before the tenant moved in.

Protection: This is why the Statement of Condition (required under M.G.L. c. 186, § 15B(2)(a)) is critical.

The Rule:

• If you provided a Statement of Condition within 10 days of move-in, you can deduct for damage not listed
• If you did NOT provide a Statement of Condition, you have legally waived your right to deduct for any damage

CRITICAL: Failure to provide the Statement of Condition is one of the most devastating mistakes a landlord can make.

Mistake #5: Deducting for "Upgrades" or "Improvements"

WRONG: Replacing old appliances with new ones and charging the tenant for the full cost because the old appliances were "damaged."

Rule: You can only charge for the depreciated value of the damaged item, not the cost of the upgrade.

Example:

• Old refrigerator (10 years old) stopped working due to tenant negligence
• Replacement cost of new refrigerator: $1,200
• Depreciated value of old refrigerator: $200
• Maximum deductible: $200

Special Situations and Edge Cases

Pet Damage

Pet damage is deductible, but you must prove: 1. The damage was caused by the tenant's pet 2. The damage exceeds normal wear and tear 3. The cost is reasonable and documented

Common Pet Damage (Deductible):

• Scratched doors or woodwork
• Pet urine that has penetrated flooring or carpet padding
• Chewed baseboards or furniture
• Damage to screens or window coverings

NOT Deductible:

• Minor pet hair (normal cleaning)
• Slight wear on carpet from pet traffic (normal wear and tear)

Smoke Damage

Cigarette smoke damage is deductible if it requires special treatment beyond normal repainting.

Deductible Smoke Damage:

• Nicotine staining that requires primer or sealant
• Odor removal requiring ozone treatment or specialized cleaning
• Replacement of smoke-damaged curtains or fixtures

Documentation Required:

• Receipts for specialized cleaning or treatment
• Before and after photos showing nicotine staining
• Written statement from cleaning professional about the extent of damage

Unauthorized Modifications

Tenants are generally prohibited from making permanent modifications without written permission.

Deductible Modifications:

• Painted walls or cabinets without permission (restoration cost)
• Installed shelving or fixtures that caused damage when removed
• Removed or replaced fixtures without landlord consent

Calculation: Cost to restore the unit to its original condition.

The Importance of the Statement of Condition

Under M.G.L. c. 186, § 15B(2)(a), you MUST provide the tenant with a Statement of Condition:

• Within 10 days of the start of tenancy
• Describing the condition of the property

If you fail to provide the Statement of Condition:

• You forfeit your right to deduct for ANY damage
• This includes obvious damage like holes in walls or broken appliances

Example Case:

• Tenant caused $2,000 in obvious damage
• Landlord did not provide Statement of Condition at move-in
• Court ruled: Landlord forfeited all deductions
• Tenant entitled to full deposit refund plus interest

This is a strict requirement with no exceptions.

Calculating Deductible Amounts: The Depreciation Rule

When calculating deductions, you must account for depreciation based on the item's useful life.

Common Useful Life Estimates (for depreciation purposes):

• Carpet: 5-7 years
• Paint: 2-3 years
• Appliances: 10-15 years
• Vinyl flooring: 10-20 years
• Hardwood floors: 25-50 years (depending on finish)

Depreciation Formula: ` Remaining Value = Original Cost × (Remaining Life ÷ Total Expected Life) `

Example:

• Carpet installed in 2020 (expected life: 7 years)
• Tenant moves out in 2024 (4 years of use)
• Remaining life: 3 years
• Original cost: $1,400
• Remaining value: $1,400 × (3 ÷ 7) = $600
• Maximum deductible if replacement needed: $600

If the tenant only damaged a portion of the carpet:

• Only deduct the proportional cost of the damaged area

Burden of Proof: It's on You

Massachusetts law places the burden of proof on the landlord to demonstrate: 1. Damage occurred beyond normal wear and tear 2. The damage was caused by the tenant (not pre-existing) 3. The cost to repair is reasonable 4. Proper documentation has been provided

If you cannot prove all four elements, you cannot deduct.

Evidence You Should Maintain:

• Move-in photos showing initial condition
• Move-out photos showing damage
• Statement of Condition signed by tenant
• Receipts or sworn estimates
• Contractor invoices with itemized breakdown

What to Do If You're Unsure

If you're unsure whether a deduction is permissible:

1. Consult the Statement of Condition: Was this damage present at move-in? 2. Apply the "Normal Wear and Tear" Test: Would this happen naturally over the tenancy period? 3. Consider Depreciation: What is the remaining value of the damaged item? 4. Seek Legal Advice: When in doubt, consult a Massachusetts landlord-tenant attorney

Remember: The cost of legal advice is far less than the cost of treble damages.

Summary: Deduction Decision Flowchart

✅ Can I Deduct?

Step 1: Is this normal wear and tear?

• YES → Cannot deduct
• NO → Continue to Step 2

Step 2: Did I provide a Statement of Condition within 10 days of move-in?

• NO → Cannot deduct (forfeited right)
• YES → Continue to Step 3

Step 3: Was this damage listed on the Statement of Condition?

• YES → Cannot deduct (pre-existing)
• NO → Continue to Step 4

Step 4: Do I have proper documentation (receipts or sworn estimates)?

• NO → Cannot deduct (documentation required)
• YES → Continue to Step 5

Step 5: Have I calculated depreciation based on useful life?

• NO → Calculate depreciation first
• YES → Deduction is permissible (up to depreciated value)

Conclusion

Massachusetts security deposit deduction law is strict, and the penalties for mistakes are severe. When in doubt, err on the side of caution.

The safest approach: 1. Always provide the Statement of Condition 2. Take detailed move-in and move-out photos 3. Only deduct for obvious, documented damage 4. Apply depreciation to all deductions 5. Provide complete documentation with receipts or sworn estimates 6. Consult an attorney if the deduction is substantial or unclear

Remember: The cost of returning a full deposit is far less than the cost of treble damages, attorney fees, and litigation.

This article provides general information. For specific legal advice about your situation, consult a licensed Massachusetts attorney.