An Act relative to the small commercial tax exemption

This bill modifies tax exemption rules for small commercial properties in Massachusetts cities and towns. It allows local governments to grant tax exemptions to commercial parcels where at least 50% of occupants are "eligible businesses," or for mixed residential/commercial properties where 50% of the commercial portion meets this threshold. The change directly affects small businesses seeking tax relief and local officials administering property tax exemptions. It does not define "eligible businesses" but sets a clear 50% occupancy requirement for exemption eligibility.