Under current regulations, property owners do not have to pay business rates on a listed building if it is unoccupied.
In addition, commercial properties do not pay for the first three months that they are empty, while vacant industrial properties do not pay for the first six months.
The Scottish Government is underway with a review of its business rates system and Cllr Macmillan said he will invite the review's expert panel to visit Paisley.
"Paisley has a higher proportion of listed buildings than anywhere else in Scotland except Edinburgh - there are 122 in the town centre alone. But that has its advantages and disadvantages," he said.
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"The council, the Scottish Government and Historic Environment Scotland have jointly funded a £5million restoration of the Russell Institute. Formerly owned by the NHS, the Russell Institute is one of Paisley's most distinctive buildings.
"In spring 2017, Skills Development Scotland will become the anchor tenant when the building opens as a training and employability hub, bringing around 80 jobs into the town centre.
"Unfortunately, this positive outcome is not reflected in other listed buildings locally. Many of them are privately owned and have planning permission for redevelopment proposals but they sit empty year after year, becoming a target for vandals and progressively falling into decay.
"Many of the 76 vacant units in Paisley town centre have been empty for years and many are listed. The fabric of these buildings on the ground and upper floors is deteriorating. This has a damaging effect on the perception of these buildings, the town centre as a whole and the demand for these units.
"I will be urging the Scottish Government to abolish the business rates exemption enjoyed by empty listed buildings - an exemption which was removed from empty industrial properties in April 2016. I will also be urging the Scottish Government to use Renfrewshire as a pilot local authority to test the impact of these proposals."
A report on the Business Rates review will be submitted to Minister in July 2017.
(LM/CD)
