Departments » Planning & Community Development » Economic Development

MA Vacant Storefront Tax Credit Program

Font Size: + -
Print

Arlington has been awarded up to $50,000 in refundable state tax credits through the Massachusetts Vacant Storefront Program, administered by the state’s Community One Stop for Growth, to help attract and support businesses moving into storefronts that have been vacant for six months or longer.  

The Program provides state tax credits of up to $10,000 to businesses that occupy eligible storefronts that have been vacant for 12 months or more within a pre-designated geographic area in Arlington. Learn more about Vacant Storefronts Program.

How It Works

1. Town Submits Application to the State 

Once a business is identified for a vacant storefront, the Town of Arlington will submit a Vacant Storefront Tax Credit Application to the Executive Office of Economic Development (EOED) on behalf of the business. 

The application must include: 

  • A Certificate of Good Standing from both the Department of Revenue (DOR) and the Secretary of the Commonwealth 

  • A Certificate of Compliance from the Department of Unemployment Assistance (DUA) 

  • The expected date of occupancy 

  • A commitment from the business to occupy the space for at least one year 

  • A business plan, if the business has been in operation for less than one year 

2. State Review and Approval 

EOED reviews all applications and decides whether to present them to the Economic Assistance Coordinating Council (EACC) for approval. When reviewing applications, EOED considers: 

  • The number of jobs the business will create 

  • How well the business fits with and complements downtown businesses 

  • Whether the business is a Minority- or Women-Owned Business Enterprise (MWBE) 

  • How the business supports Arlington’s revitalization goals 

The EACC Board meets quarterly — in March, June, September, and December — to vote on applications. 

3. Business Signs a Contract 

If approved, the business will enter into a contract with EOED. 

4. Business Claims the Tax Credit 

Once the business files its next state tax return, it may apply the tax credits against its Massachusetts tax liability. If the credit is larger than the taxes owed, the business will receive a refund for the remaining amount. 

Important Notes 

  • The town has the discretion to set the award amount for each business. 

  • Arlington’s access to these tax credits runs from its award notification date through the final EACC meeting in December 2026. 

Interested in Participating? 

Businesses interested in learning more about Arlington’s Vacant Storefront Tax Credit Program are encouraged to reach out for details on eligibility, the application process, and available incentives. Learn more about MA Vacant Storefronts Program including program guidelines and upcoming meetings. 

Contact: 
Katie Luczai, Economic Development Coordinator at Kluczai@town.arlington.ma.us