MA H3141

Amends Section 5I of Chapter 59 of the General Laws to expand the small commercial property tax exemption to parcels with multiple commercial occupants

Local governing bodies may provide the exemption for multi-tenant commercial parcels if at least 50 percent of occupants are eligible businesses

For mixed-use properties with both residential and commercial occupants, the exemption applies if at least 50 percent of the commercial portion consists of eligible businesses

Gives municipalities discretionary authority to extend existing small business tax relief to shared commercial spaces