[sokoloff]

When I was renting apartments in Cambridge, MA, there was always a clause inserted that the tenant was responsible for tax increases, to ensure that tenants also carefully considered the costs of potential tax increases against the possible upside of the increased spending.

I thought that was fairly clever, and should I ever become a landlord, you can be sure that I'll include that clause if legal in the area I'm renting. (The reality is that the tenant is the one bringing the money that pays the property tax anyway; this clause just makes it explicit and helps align the landlord and tenant's interests.)

Language was similar to this (found on the web):

However, if in any tax year commencing with the fiscal year ____________ the real estate taxes on the land and buildings, of which the leased premises are a part, are in excess of the amount of the real estate taxes thereon for the fiscal year ____________, (herein called the “Base Year”, and being the most recent year in which the Lessor has actually received a real estate tax bill for the leased premises) Lessee will pay to Lessor as additional rent hereunder, when and as designated by notice in writing by Lessor, ___________ per cent of such excess that may occur in each year of the term of this Lease or any extension or renewal thereof and proportionately for any part of a fiscal year. The Lessor represents to the Lessee that the term rent set forth in the immediately preceding paragraph (A) does not reflect any real estate tax increase subsequent to the said Base Year. Notwithstanding anything contained herein to the contrary, the Lessee shall be obligated to pay only that proportion of such increased tax as the unit leased him bears to the whole of the real estate so taxed, and if the Lessor obtains an abatement of the real estate tax levied on the whole of the real estate of which the unit leased by Lessee is a part, a proportionate share of such abatement, less reasonable attorney’s fees, if any, shall be refunded to said Lessee.