Community Preservation Act Surcharge

In 2007, Littleton voters adopted the Community Preservation Act (CPA) 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 At the 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.

Low or Moderate Income Seniors:

 

If you are a Littleton homeowner age 60 or older, you may be eligible for an exemption from your FY 2026 Community Preservation Act property tax surcharge if you meet certain basic criteria:

  1. Applicant must own and occupy the property as of January 1, 2025.
  2. At least one owner of the property must be 60 years of age or older as of January 1, 2025.  Please provide a copy of your Birth Certificate to show proof of age (required at first filing only)
  3. You must apply each year with the Assessors’ Office for this exemption.
  4. The applicant’s annual gross calendar year 2025 household income must not exceed the following limits:

Household size of 1 person:      $ 112,630

Household size of 2 persons:     $ 128,720

Household size of 3 persons:     $ 144,810

Household size of 4 persons:     $ 160,900

(A chart for larger households, as well as full exemption criteria, is available from the Littleton Assessor’s Office.)
 

Important Note: You will not be asked to reveal your assets when applying for the Low or Moderate Income Senior CPA exemption.  The decision on whether you qualify for the exemption is based solely on your annual household income; assets are not considered.  You will, however, be asked to verify your income by providing a copy of your 2025 tax return (if filed). If you do not file a Federal Income Tax Return, you will be asked to sign an Affidavit stating you do not file a return. All information provided will be kept confidential.

 

Low Income Households:

 

Homeowners under the age of 60 may also qualify for a CPA exemption if your annual gross calendar year 2025 household income does not exceed the following limits:

                        Household size of 1 person:      $ 90,104

                        Household size of 2 persons:     $ 102,976

                        Household size of 3 persons:     $ 115,848

                        Household size of 4 persons:     $ 128,720

(A chart for larger households, as well as full exemption criteria, is available from the Littleton Assessor’s Office).

 

The Assessors’ Office is here to provide assistance if you are in need of help filling out the application.

 

Filing deadline for Fiscal Year 2026 is April 1, 2026.

 

Applications are available online: CPA Exemption Form  or at the Littleton Assessors’ Office.  The office is located in Room 206 of the Town Hall, 37 Shattuck St Littleton MA 01460, and is open Monday 8:00 a.m. to 6:00 p.m., Tuesday through Thursday 8:00 a.m. to 4:30 p.m. and Friday 8:00 to 12:30 p.m. Our phone number is 978-540-2410.