Legal Question in Wills and Trusts in Massachusetts

Irrovacable Trust with a life estate

My grandparents, who are now both deceased, put their two family home in an irrovacable trust making their 5 grandchildren the beneficiaries and giving their son (our father) a life estate so that he will be able to live in the house as long as he lives and collect the rental income from the house. My question is, who is responsible to pay the taxes on the house during this time? We were told that our father was to pay the taxes out of the rental income he receives. He has failed to pay part of the 2007 property taxes and also behind on 2008 taxes. We are concerned that the house will be lost to non-payment of taxes. He has the disease of alcoholism. Does the Trustee or the Executor have the right or the obligation to stop my father from collecting the rental income so it can be used to pay the property taxes since my father's disease is preventing him from acting responsibly?


Asked on 5/13/08, 9:02 am

2 Answers from Attorneys
Alexandra Golden Golden Law Center

Re: Irrovacable Trust with a life estate

Under Massachusetts law, your father -- as the life tenant -- has the obligation of paying costs of upkeep, taxes, etc., as well as the right to collect the rents. Jeopardizing the interests of the remainderman (here, the Trust) falls under what's known as the "doctrine of waste."

If your father is failing to pay taxes, the Trustee of the Trust has a duty to act on behalf of the Trust's beneficiaries. This normally means paying the taxes and then suing to collect the rents in order to reimburse the Trust for the expense incurred.

There is also the question of whether your father's alcoholism has impaired him to a point where he cannot make good financial decisions. You may need to ask the court to appoint someone as his conservator so that someone manages his affairs.

This is a obviously quite a messy situation. Please feel free to contact me if I can be of further assistance.

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Answered on 5/13/08, 9:41 am

Re: Irrovacable Trust with a life estate

1. your father is obligated to pay the taxes as the life tenant.

2. The Trustee, if it is not your father, can take action to collect the rent and pay the taxes by filing suit against your father and seek an order allowing him to collect the rent to pay the past due taxes and require your father to pay the taxes timely or put in place another mechanism to assure the maintenance of the premises as well as the payment of the taxes.

Please feel free to contact me if you have any more questions.

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Answered on 5/13/08, 10:37 am


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