Community Preservation - 1% Surcharge - Exemptions

In 2007, Littleton voters adopted the Community Preservation Act and established a 1% real estate surcharge to be used for open space, historic preservation, community housing, and recreation purposes. Voters approved a ballot question at the May 12, 2007 Annual Town Election, and November 7, 2007 Special Town Meeting  voters approved a general by-law to establish the Community Preservation Committee.   The 1% real estate surcharge for residential property takes effect with the third quarter property tax bills due February 1.  The first $100,000 of residential value is exempt from the surcharge. 
CPA Exemptions are available for those qualifying for low income households or low/moderate income senior households. Contact the Assessors Office for more information.

CPA Exemptions for Moderate Income Seniors and Low Income Households -

If you are a Littleton homeowner age 60 or older you may be eligible for an exemption from your FY 2018 Community Preservation Act (CPA) property tax surcharge if you meet certain basic criteria:

First, the applicant must own and occupy the property as of January 1, 2017. Second, at least one owner of the property must be 60 years of age or older as of January 1, 2017. Birth certificate to show proof of age is required for first-time filers only. Third, you must apply  each year to the Board of Assessors for this exemption. Fourth, the applicant's annual gross calendar year 2016 household income must not exceed the following limits:

Household size / Income Limit

1 person / $72,380
2 persons / $82,720
3 persons / $93,060
4 persons / $103,400

Exemption for Low Income Households -

Homeowners under the age of 60 may also qualify for a CPA exemption if your annual gross calendar year 2016 household income does not exceed the following limits:

Household size / Income Limit

1 person / $57,904
2 persons / $66,176
3 persons / $74,448
4 persons / $82,720

Contact the Assessor's office for more information.about the CPA surcharge.

Resources

 

Adoption of Community Preservation Act

May 12, 2007 Annual Town Election Ballot Question:

"Shall Littleton accept sections 3 to 7 inclusive, of Chapter 44B of the General Laws, a summary of which appears below?"

Sections 3 to 7 of Chapter 44B of the General Laws of Massachusetts, also known as the Community Preservation Act, establish a dedicated funding source to acquire and preserve open space, parks and conservation land, protect public drinking water supplies, and scenic areas, protect farm land and forests from future development, restore and preserve historic properties, and help meet local families’ housing needs. In Littleton, the Community Preservation Act will be funded by an additional excise of 1% of the annual tax levy on real property to be assessed beginning in fiscal year 2008, and by matching funds provided by the state. Property owned and occupied as a domicile by any person who qualifies for low income housing or low or moderate income senior housing in the Town, as defined in Section 2 of said Act, shall be exempt from this Act. Class three, commercial, and class four, industrial properties as defined in G.L. c.59, §2A, and the first $100,000 of the value of each taxable parcel of residential real property shall also be exempt. Any other taxpayer receiving an exemption of real property authorized by Chapter 59 of the General Laws shall be exempt from this act. A Community Preservation Committee composed of local citizens will make recommendation on the use of the funds and all expenditures will be subject to an annual audit.

The ballot question passing by the following vote: YES 1,151; NO 620; BLANKS 80

Adoption of Community Preservation Act   (For Class 3 and 4)

May 11, 2013 Annual Town Election Ballot Question:

"Shall the Town of Littleton amend its acceptance of Section 3(e) of Chapter 44B of the General Laws, as approved by ballot vote on May 12, 2007, as follows:"

a.  By eliminating the exemption from the property tax surcharge imposed under Section 3 of Chapter 44B of the General Laws, the Community Preservation Act, for class three commercial property and class four industrial property as defined in section 2A of Chapter 59 of the Massachusetts General Laws, commencing in fiscal year 2014, and

b.  By adopting exemption (4) of Section 3 (e) of Chapter 44B of the General Laws, for $100,000 of the value of each taxable parcel of class three commercial property and class four industrial property as defined in section 2A of Chapter 59 of the Massachusetts General Laws, commencing in fiscal year 2014.

The ballot question passing by the following vote:  Yes 325;  NO 138;  BLANKS  99