Shown verbatim: the complete text as captured from the official source posted by the Massachusetts General Court, fetched 2026-07-15. Nothing is edited or removed. The official bill page.
Chapter 59 of the General Laws is hereby amended by inserting after Section 5O the following section:- Section 5P. (a) For the purposes of this section, the following term shall, unless the context clearly requires otherwise, have the following meanings: “Enclosed shopping mall”, an enclosed indoor center containing common areas, retail businesses, service businesses and other commercial spaces. (b) A municipality that accepts this section in the manner provided in section 4 of chapter 4 may levy a tax on the owner of an enclosed shopping mall, at a rate to be determined by the municipality, if the shopping mall: (i) has less than a 67 per cent occupancy rate for its available retail spaces for a continuous period of at least 9 months; and (ii) does not convert at least a certain proportion of its property, to be determined by the municipality, to other uses, to be determined by the municipality, for lease or sale.
Every fact on this page links to its source, starting with the official bill record.