The following are exempt from the surcharge:
- 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 City, as defined in Section 2 of said Act;
- $100,000 of the value of each taxable parcel of residential real property; and
- $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 said chapter 59
- A taxpayer receiving a regular property tax abatement or exemption will also receive a pro rata reduction in surcharge
- A qualified taxpayer, who is 60 or older as of January 1 and who has a household annual income that is no more than the area-wide median income determined annually by the United States Department of Housing and Urban Development, can request an exemption of the entire CPA surcharge attributable to the real estate tax assessed on the residential assessed value of the property. To do so, a resident must submit appropriate exemption request paperwork with the City Assessor’s office”. State Tax Form CP-4 is available online or in hard copy at the Assessor's Office in City Hall.