ASSESSORS NOTICE

FOR FISCAL YEAR 2006

  

INFORMATION ABOUT THE COMMUNITY PRESERVATION ACT

 

3% SURCHARGE APPEARING ON YOUR TAX BILL

  

The Town of Tyngsborough voted to adopt the Community Preservation Act (CPA) to begin in Fiscal Year 2002.  This law requires the Town to place a 3% property tax surcharge on each parcel of taxable real estate. The surcharge will fund the acquisition and preservation of open space land, historic resources and community housing.

 

There is an exemption of the first $100,000 of the assessed value on all Class One, Residential properties.  See below for an example of the tax and surcharge calculations for a residential property.

 

ASSESSED

          VALUE

EXEMPT

VALUE

CPA TAXABLE

VALUE

EXAMPLE

CPA TAX DOLLARS

$100,000

$100,000

- 0 -

- 0 -

$120,000

$100,000

$20,000 x $11.60*

$232.00 x 3% = $6.96

$150,000

$100,000

$50,000 x $11.60*

$580.00 x 3% = $17.40

$200,000

$100,000

$100,000 x $11.60*

$1,160.00 x 3% = $34.80

$300,000

$100,000

$200,000 x $11.60*

$2,320.00 x 3% = $69.60

 

*Indicates Example Tax Rate (Not Actual)

 

You may be eligible for an additional exemption if you meet the criteria listed below as of January 1, 2005.

 

1.   Senior households with an owner 60 years or older, that qualify as low or moderate income, are totally exempt.  The maximum net income after allowable deductions is $56,300 for a single person and $64,350 for a two person household.  Additional household members income must also be included.

 

2.   Other households with an owner who qualifies as low income may be eligible for an exemption.  The low income household limits are as follows:

 

1 Person:   $45,050              4 Persons: $64,350                 7 Persons: $79,800          

2 Persons: $51,500              5 Persons: $69,500                 8 Persons: $84,950          

3 Persons: $57,950              6 Persons: $74,650

                 

Applications for this exemption must be filed annually, by January 1st, or 30 days after the tax bills were mailed, whichever is later.  C.P.A. applications are available at the Assessors Office. Questions should be directed to the Assessors Office at  (978) 649-2300 extension 121.