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.
If you are a Littleton homeowner age 60 or older you may be eligible for an exemption from your Community Preservation Act (CPA) property tax surcharge if you meet certain basic criteria:
- The applicant must own and occupy the property as of January 1st.
- At least one owner of the property must be 60 years of age or older as of January 1st. A copy of your birth certificate to show proof of age is required for first-time filers.
- You must apply each year to the Board of Assessors for this exemption. If you are granted the exemption in one year, you must apply again the next year.
- For homeowners 60 years and older, the applicant's annual gross calendar year household income must not exceed the following income limits based on household size:
- 1 person: $104,510
- 2 persons: $119,440
- 3 persons: $134,370
- 4 persons: $149,300
- Homeowners under the age of 60 may also qualify for a CPA exemption if your annual gross calendar year household income does not exceed the following limits:
- 1 person: $83,608
- 2 persons: $95,552
- 3 persons: $107,496
- 4 persons: $119,440
The deadline to file for the CPA Exemption is April 1, 2024. Contact the Assessor's office for more information about the CPA surcharge.