A landlord’s annual maintenance and deadline checklist

The year at a glance

The dates below are the ones that recur. Lease anniversaries vary by unit, so add your own tenancy start dates to the list.

Fall: heat season

From September 15 through May 31, heated rooms must be kept at 68°F or more from 7:00 a.m. to 11:00 p.m. and 64°F or more overnight, and never above 78°F. A board of health may shift the season for its town by delaying the start to no later than September 30 or ending it no earlier than May 15, and posts the change on the town website.

Have the boiler or furnace serviced before the first cold night, when every technician in the area is booked. Check that each openable window can be secured, that storm windows are in place, and that smoke and carbon monoxide alarms work.

If a unit comes open in the fall, consider a lease that ends June 30 or August 31, so the next turnover lands in the busy season.

Winter: snow, ice and frozen pipes

In Boston, property owners must clear sidewalks and curb ramps within three hours after snow stops, or within three hours after sunrise if it snowed overnight, leaving a path at least 42 inches wide. Snow may not be shoveled or pushed into the street. Each day a violation continues counts as a separate violation under the city’s ordinance. Other towns set their own deadlines; check yours.

Decide before the first storm who does what. In a multi-unit building the owner keeps common exterior stairs, fire escapes and egress balconies clear. A tenant handles snow and ice on exits under their exclusive use only if the written lease clearly says so. An owner who lives elsewhere needs a snow-removal arrangement in place before the first storm.

Keep the heat on in any vacant unit and check it after a cold snap. Late winter is also the time to raise renewals for leases that end in summer.

Spring and summer: renewals, registration and turnover

Tenants looking for a September 1 move start around March or April. Units that will not renew should be listed in that window; by about two months before the start date, most of the season’s renewals are settled.

Boston requires owners to register rental units every year by July 1. Registration covers units that are vacant or being renovated, units rented to relatives who are 18 or older and not on the deed, and units where no rent is collected. The fee is $25 per unit for a first registration and $15 per unit to renew, capped at $2,500 per building or $5,000 per complex. Owners who have never registered owe fees back to 2013. An owner living outside Massachusetts must name a Boston-area emergency contact. Once registered, the city inspects at least once every five years and gives notice before it does.

June 30 and August 31 are the busiest move-out days of the year. Book cleaners, painters and handymen weeks ahead, and avoid scheduling showings or contractor visits on August 31 and September 1. Deposits from summer move-outs are due back within 30 days.

Every year: interest, records and taxes

At the end of each year of a tenancy, the owner must send the tenant a statement for the security deposit showing the bank, the amount and the account number, and pay the interest due or tell the tenant to deduct it from the next rent. Interest is 5% a year or the lower rate the bank actually paid. Last month’s rent collected in advance earns interest on the same basis, with its own annual statement. If the tenant has not received the interest or a notice to deduct it within 30 days after the end of the year, the tenant may deduct it from the next rent.

For federal taxes, IRS Publication 527 explains that rental income and expenses are normally reported on Schedule E. Advance rent, including a last month’s rent collected at signing, is income in the year received. A security deposit you plan to return is not income, but any part you keep becomes income in the year you keep it. Repairs and maintenance are generally deductible; improvements must be capitalized and depreciated.

Keep receipts, invoices and the repair log for each unit in one place through the year. Ask a tax professional how these rules apply to you.