The Massachusetts Vacant Storefront Program was created to aid municipalities in their efforts to revitalize their downtown and commercial areas by encouraging the occupancy of long-term vacant storefronts. The program allows municipalities to use refundable tax credits as a tool to attract businesses to prominent vacancies within a community’s downtown and/or commercial area.
Changes to the MA Vacant Storefront Program
As of January 2025, the Massachusetts Vacant Storefront Program is now administered as an annual competitive refundable tax credit incentive program through the Community One Stop for Growth. Municipalities now apply through the One Stop for access of up to $50,000 worth of dedicated, refundable tax credits to incentivize businesses to occupy storefronts within the community’s downtown and/or commercial areas.
An approval through the One Stop grants access to a municipality of up to $50,000 in tax credits. Following approval, the municipality may submit an application to the Economic Assistance Coordinating Council (EACC) for a business to receive 2027 Vacant Storefront tax credits to occupy identified storefronts that have been vacant for at least six months. Approval through the One Stop allows a municipality to maintain access to the credits through the final quarterly meeting of the EACC in 2027, following which access to the tax credits will expire.
Existing Vacant Storefront Districts
Communities that have an approved Vacant Storefront District will need to submit an application through the One Stop to compete for access to Vacant Storefront tax credits in 2027. Priority will be given through bonus points in the review of the application if the community has previously established a Vacant Storefront District. Vacant Storefront Districts have been discontinued as of 2026.
How to Apply: The Community One Stop for Growth
The Massachusetts Vacant Storefront Program is part of the Community One Stop for Growth. The One Stop combines 14 of the Commonwealth’s most popular community-focused economic development and housing grant programs into a single application portal and collaborative review process.
All Massachusetts municipalities are eligible to submit an application to compete for access to Vacant Storefront tax credits. The deadline to submit an application through the One Stop is Wednesday, June 3, 2026 at 11:59 p.m.
For more information on the One Stop, including key dates, frequently asked questions, and applicant resources, visit www.mass.gov/onestop.
Future Vacant Storefront Districts: Businesses Apply for Tax Credits in 2026
The award of tax credits in 2027 will follow the process outlined in the 2027 Massachusetts Vacant Storefront Program guidelines. The EACC will begin to accept applications for 2027 Vacant Storefront tax credit awards at the June 2027 EACC meeting.
MVSP Forms
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Open PDF file, 134.86 KB, MA Vacant Storefront Program - Annual Report Template (English, PDF 134.86 KB)
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Open PDF file, 178.09 KB, Business Entity Disclosures and Certification (English, PDF 178.09 KB)
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Open PDF file, 1.09 MB, MA Vacant Storefront Program Overview (English, PDF 1.09 MB)
Massachusetts Vacant Storefront Mapping Tool
The Massachusetts Vacant Storefront Mapping Tool allows communities to upload and showcase priority vacant commercial properties on a statewide ArcGIS map. The tool makes it easier for businesses, property owners, developers, and other users to identify available storefront opportunities across Massachusetts.
Users can search and explore priority vacancies and filter properties by community, property size, and previous use.
EACC Meeting Schedule
To view the Economic Assistance Coordinating Council (EACC) meeting schedule, visit Economic Development Incentive Program (EDIP) website.