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HOUSE DOCKET, NO. 3135 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3240
The Commonwealth of Massachusetts
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PRESENTED BY:
Adam J. Scanlon
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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 shopping malls.
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PETITION OF:
NAME:DISTRICT/ADDRESS :DATE ADDED:Adam J. Scanlon14th Bristol1/16/2025 1 of 1
HOUSE DOCKET, NO. 3135 FILED ON: 1/16/2025
HOUSE . . . . . . . . . . . . . . . No. 3240
By Representative Scanlon of North Attleborough, a petition (accompanied by bill, House, No.
3240) of Adam J. Scanlon for legislation to establish a local option tax on owners of certain
shopping malls. Revenue.
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 shopping malls.
Be it enacted by the Senate and House of Representatives in General Court assembled, and by the authority
of the same, as follows:
1 Chapter 59 of the General Laws is hereby amended by inserting after Section 5O the
2following section:-
3 Section 5P. (a) For the purposes of this section, the following term shall, unless the
4context clearly requires otherwise, have the following meanings:
5 “Enclosed shopping mall”, an enclosed indoor center containing common areas, retail
6businesses, service businesses and other commercial spaces.
7 (b) A municipality that accepts this section in the manner provided in section 4 of chapter
84 may levy a tax on the owner of an enclosed shopping mall, at a rate to be determined by the
9municipality, if the shopping mall: (i) has less than a 67 per cent occupancy rate for its available
10retail spaces for a continuous period of at least 9 months; and (ii) does not convert at least a
11certain proportion of its property, to be determined by the municipality, to other uses, to be
12determined by the municipality, for lease or sale.