An Act relative to the small commercial tax exemption
Generates a plain-language summary of the bill text and history.
| Date | Branch | Action |
|---|---|---|
| 3/12/2026 | House | Accompanied a study order, see H5203↗ |
| 10/28/2025 | Joint | Hearing scheduled for 11/07/2025 from 10:00 AM-02:00 PM in Gardner Auditorium |
| 7/14/2025 | Joint | Hearing canceled – new hearing TBD |
| 7/11/2025 | Joint | |
| 2/27/2025 | Senate | Senate concurred |
| 2/27/2025 | House | Referred to the committee on Revenue |
| Committee | Recommendation | Vote |
|---|---|---|
| J26 | Accompanied | — |
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.
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.