HOUSE DOCKET, NO. 3496        FILED ON: 1/17/2025

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The Commonwealth of Massachusetts

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PRESENTED BY:

Bradley H. Jones, Jr. and Richard M. Haggerty

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To the Honorable Senate and House of Representatives of the Commonwealth of Massachusetts in General
Court assembled:

The undersigned legislators and/or citizens respectfully petition for the adoption of the accompanying bill:

An Act relative to the small commercial tax exemption.

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PETITION OF:

HOUSE DOCKET, NO. 3496        FILED ON: 1/17/2025

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The Commonwealth of Massachusetts

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In the One Hundred and Ninety-Fourth General Court
(2025-2026)

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An Act relative to the small commercial tax exemption.

Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority of the same, as follows:
 

SECTION 1. Section 5I of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is hereby amended by inserting at the end thereof the following:-

In those cities and towns in which an exemption is made available hereunder, the local governing body may provide an exemption for parcels with multiple commercial occupants if at least 50 percent of the occupants are eligible businesses. If the parcel is a multiple use property consisting of both residential and commercial occupants, the local governing body may provide an exemption if at least 50 percent of the commercial portion of the parcel is comprised of eligible businesses.