COMMUNITY PRESERVATION ACT
In November 2016, Pittsfield voters approved the Community Preservation Act (CPA) by voting “yes” on Ballot Question 5.
By adopting the CPA, the City has created a Community Preservation Fund. The City finances this fund in part by a 1% property tax-based surcharge on residential and business property tax bills, beginning in July 2017. The City will use this revenue to fund the following types of initiatives consistent with CPA guidelines:
- affordable housing
- historic preservation
- open space, and
- public recreation.
Questions about the calculation of the CPA surcharge? Contact the Assessor’s office: 413-395-0102.
SURCHARGE INFORMATION
SURCHARGE ON YOUR TAX BILL
The CPA surcharge will appear on your Fiscal Year 2019 actual tax bill.
CALCULATING THE SURCHARGE
We calculate the CPA surcharge by first deducting $100,000 from the value of your property. Next, we recalculate the tax and apply your residential exemption and any personal exemptions, if you have them.
“REVISED NET TAX”
For Fiscal Year 2019 to figure out the CPA surcharge, the remaining tax amount is the “revised net tax.” Your CPA surcharge is 1% of the revised net tax, this surcharge will be divided over your four (4) quarterly tax bills and will appear on the Preliminary bill as well as the Actual bill.
SURCHARGE EXAMPLES using FY 2020 tax rates
|
CATEGORY |
RESIDENTIAL PROPERTY |
COMMERCIAL PROPERTY |
|
FY 2020 property value |
$200,000.00 |
$200,000.00 |
|
Less $100,000 deduction |
($100,000.00) |
($100,000.00) |
|
Recalculated property value |
$100,000.00 |
$100,000.00 |
|
Recalculated property tax |
$1,971.00 |
$4,036.00 |
|
Total CPA surcharge (1%) |
$19.71 |
$40.36 |
SURCHARGE EXEMPTIONS
CPA SURCHARGE EXEMPTION
The CPA surcharge exemption is available to qualifying low-income and low and moderate-income senior property owners. You must submit an application for CPA exemption to the Assessing Department in order to be considered for this exemption. The eligibility is based on qualifying income limits.
EXEMPTION ELIGIBILITY
For Fiscal Year 2021, we will determine your exemption eligibility based on your 2019 income. We’ll make CPA exemption applications available beginning in August of 2020. They must be filed with the Assessing Department by April 1, 2021. You must submit supporting documents, such as your 2019 Federal and State tax returns, with your application.
HOW CPA FUNDS ARE SPENT
By law, the City must form a Community Preservation Committee. This committee figures out community preservation needs and makes recommendations to the City on how CPA funds should be allocated.
For the CPA Exemption Application please click here.
For further information please refer to the Taxpayer's Guide.