Millesimal tables: what they are, how they are calculated and when they are revised

Millesimal tables are the tool used to express the proportional value of each real estate unit relative to the whole building and, on that basis, to allocate common expenses. Each apartment carries a certain number of thousandths out of a total of one thousand, and according to that weight it shares in the condominium's expenses. Understanding how millesimal tables work is essential both for the administrator, who uses them at every allocation, and for the owner, who wants to check that the amounts charged are correct.

What millesimal tables are

A millesimal table is a document that assigns each real estate unit a value, expressed in thousandths, proportional to its worth relative to the building as a whole. The sum of all unit values always equals one thousand. It is not a measure of surface area alone: the table reflects the relative value of the property, taking several objective factors into account.

How the value of a unit is calculated

The calculation of the thousandths starts from the actual surface area of each unit, to which corrective coefficients are applied to account for the features that affect value. The Court of Cassation has clarified that both the intrinsic features of the individual units and the extrinsic ones must be considered, as well as any appurtenances. The most commonly used coefficients include:

• the floor on which the unit is located, with its exposure and natural light;
• the orientation and the presence of views or valuable outlooks;
• the intended use, for example dwelling, shop or cellar;
• the presence of appurtenances such as balconies, terraces or parking spaces.

Given the sensitivity of the criteria, drawing up the tables is normally entrusted to a technician, such as a surveyor, architect or engineer, who measures the surfaces and determines the coefficients consistently for all the units in the building.

The general table and the specific tables

There is a general ownership table, which measures the overall value of each unit and is used for the expenses of preserving the common parts and for calculating majorities in the meeting. Alongside it live the specific tables, built for particular groups of expenses, because not all expenses are allocated in the same way.

The most common specific tables

• the stairs and lift table, which accounts for both value and floor height, under the criterion of art. 1124 of the Civil Code;
• the heating table, today often paired with the metering of actual consumption;
• the table for the flat roof or courtyard, when these serve only some units.

How the tables are approved

Millesimal tables can be contained in a contractual condominium regulation or be approved by the owners' meeting. When they simply translate into figures the criteria already set by law, without altering the owners' rights, a meeting majority is enough for their approval and unanimity is not required. Different is the case of a contractual departure from the legal criteria, which requires everyone's consent.

When they can be revised or modified

The revision of the tables is governed by art. 69 of the implementing provisions of the Civil Code. The values can always be rectified or modified by unanimity. In two cases, however, the majorities set by art. 1136, second paragraph, of the Civil Code are enough, even in the interest of a single owner:

1. when it emerges that the values are the result of an error;
2. when, due to changed conditions of part of the building caused by raising the structure, an increase in surfaces or a change in the number of units, the proportional value of a unit is altered by more than one fifth.

Outside these cases, anyone who wants to change the tables without everyone's consent must apply to the court. It is worth remembering that a mere clerical error in the allocation is not the same as an error in the table values: the first is corrected in the financial statement, the second affects the document itself.

Thousandths and majorities in the meeting

Millesimal tables serve not only to allocate expenses: the general ownership table also measures each owner's weight in meeting votes. The majorities required by the Civil Code are in fact expressed in thousandths, as well as in heads. When art. 1136 asks, for example, for a certain number of attendees and a share of thousandths, the calculation is based on the table values. An error in the thousandths therefore does not only distort the accounts, but can also affect the validity of resolutions, because it alters the quorums. That is why keeping correct tables serves a double function, both accounting and decision making.

Why correct tables matter

Wrong tables, or tables out of line with the real state of the building, produce contestable allocations and fuel disputes between owners. An unrecorded extension, a subdivision or a merger of units changes the weights and, if not reflected, makes some pay more than they should. Keeping the tables up to date is therefore part of good management, not a one-off task.

With AmministraPro the millesimal tables are at the heart of the accounting: every expense is allocated automatically according to the correct table, general or specific, and the thousandths stay aligned with the register of units. You can see how automatic allocation works on the features page and assess the plan best suited to your firm in the pricing section.