Section 339-M. Common profits and expenses

The  common profits of the
  property shall be distributed among, and the common  expenses  shall  be
  charged  to,  the  unit  owners  according  to  their  respective common
  interests, provided however, that expenses of insurance may  be  charged
  as provided in section three hundred thirty-nine-bb. Notwithstanding any
  provision  of  this  article,  profits  and  expenses  may  be specially
  allocated and apportioned by the board of managers in a manner different
  from common profits and expenses, to one or more  non-residential  units
  where  so authorized by the declaration and bylaws. In the case of units
  in any  building,  residential  or  non-residential,  or  a  combination
  thereof, profits and expenses may be specially allocated and apportioned
  based  on  special or exclusive use or availability or exclusive control
  of particular units or common areas by particular  unit  owners,  if  so
  authorized  by  the  declaration  and bylaws, in a manner different from
  common profits and  expenses.  Notwithstanding  any  provision  of  this
  article,  common expenses may be charged to the owners of units that are
  subject  to  a  regulatory  agreement  with  a  governmental  entity  or
  instrumentality  limiting  the household income of the residents of such
  units upon initial occupancy that are  less  than  the  common  expenses
  charged to owners of other units where such lesser charges are necessary
  to  ensure that the combined common expenses, mortgage and other housing
  costs paid by owners of units subject to such regulatory  agreements  do
  not  exceed  thirty  percent  of the household income limit specified in
  such regulatory agreements. Where so authorized by the  declaration  and
  bylaws,  common  expenses  may  be charged to owners of units subject to
  such regulatory agreements in a manner that (i) is not  proportional  to
  the  respective  common interests of such owners, (ii) limits the amount
  charged to such owners, or (iii) limits the rate  at  which  the  amount
  charged  to  such  owners  may  increase.  The existence of such special
  allocation of common expenses and its financial impact  upon  all  units
  shall be disclosed as a special risk in any offering plan.