Are there any exemptions to the CPA surcharge?

The Community Preservation Act (CPA) is a tool to help communities preserve open space and historic sites, and create affordable housing and recreational facilities.

All seniors and veterans who have who have applied for and been granted a senior or veteran exemption, are automatically exempted from the CPA tax.

Property owned and occupied by person(s) who qualify for the low/moderate income CPA exemption: a full exemption from the surcharge. To receive this exemption, a taxpayer must submit the CPA Low/Moderate Income Exemption Application and must meet the income guidelines established by the State for the size and type of household.

*For Commercial/Industrial properties there are no exemptions.