1 of 1
HOUSE DOCKET, NO. 3496 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3141
The Commonwealth of Massachusetts
_________________
PRESENTED BY:
Bradley H. Jones, Jr. and Richard M. Haggerty
_________________
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.
_______________
PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Bradley H. Jones, Jr.20th Middlesex1/17/2025Richard M. Haggerty30th Middlesex1/17/2025Kimberly N. Ferguson1st Worcester1/17/2025Paul K. Frost7th Worcester1/31/2025Todd M. Smola1st Hampden3/10/2025Alyson M. Sullivan-Almeida7th Plymouth2/11/2025 1 of 1
HOUSE DOCKET, NO. 3496 FILED ON: 1/17/2025
HOUSE . . . . . . . . . . . . . . . No. 3141
By Representatives Jones of North Reading and Haggerty of Woburn, a petition (accompanied
by bill, House, No. 3141) of Bradley H. Jones, Jr., Richard M. Haggerty and others relative to
the small commercial tax exemption. Revenue.
The Commonwealth of Massachusetts
_______________
In the One Hundred and Ninety-Fourth General Court
(2025-2026)
_______________
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:
1 Section 5I of chapter 59 of the General Laws, as appearing in the 2022 Official Edition, is
2hereby amended by inserting at the end thereof the following:-
3 In those cities and towns in which an exemption is made available hereunder, the local
4governing body may provide an exemption for parcels with multiple commercial occupants if at
5least 50 percent of the occupants are eligible businesses. If the parcel is a multiple use property
6consisting of both residential and commercial occupants, the local governing body may provide
7an exemption if at least 50 percent of the commercial portion of the parcel is comprised of
8eligible businesses.