MA Vacant Storefront Program (MVSP)

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Vacant Storefront Program

Northampton 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. 

How It Works

1. City Submits Application to the State

Once a business is identified for a vacant storefront, the City of Northampton 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 Northampton’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 city has the discretion to set the award amount for each business.
  • Northampton’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 Northampton’s Vacant Storefront Program are encouraged to reach out for details on eligibility, the application process, and available incentives. To view the FY26 Massachusetts Vacant Storefront Guidelines, please click here (PDF). 

Contact:
Annie Lesko
Mayor’s Office – City of Northampton
alesko@northamptonma.gov
413-587-1212mpty headinVacantg
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