Real Estate Agencies and Property Management Services

Property management is the operation, control, and oversight of real estate. Fees charged for property management services are not taxable. Examples include:

• Showing properties to possible renters
• Collecting monthly fees from tenants
• Maintaining rental records
• Paying bills for property expense
• Handling tenant complaints and violations

Charges for short-term or overnight lodging in an apartment complex or other residential rental property is taxable. For more information, see the Hotels and Other Lodging Establishments Industry Guide.

Certain services are taxable when they are billed separately from other real estate or property management services. Examples include:

• Building cleaning and maintenance
• Lawn and garden care
• Pest control
• Other taxable services