CPA Tax Exemptions
The Town of Scituate adopted the Community Preservation Act (CPA) at the annual Town election in March of 2002. This law allows the town to place a 3% surcharge of real estate taxes on the tax bills beginning in fiscal year 2003. The surcharge will pay for affordable housing, historic and recreational resources and acquisition of conservation land.

The Town also adopted three exemptions to the law:
1.
All residential parcels are exempt the first $100,000 of assessed value, before the 3% surcharge is applied. This is done automatically.
2.
Households with an owner 60 years of age and older that qualify as moderate or low income families are exempt. The net income after allowable deductions is as follows (Based on FY 2009 Median Income for Family of Four in Scituate):
Moderate Income* Limits (property owned and occupied by a senior 60 or older)
*Moderate Income is 100% of $90,200 Areawide Median Income
 1 Person
 2 Persons
 3 Persons
 4 Persons
 5 Persons
 6 Persons
 7 Persons
 8 Persons
 $63,140
 $72,160
 $81,180
 $90,200
 $97,416
 $104,632
 $111,848
 $119,064
3.
Households with an owner who qualify as low income may also qualify for an exemption. The low income household limits after allowable deductions are as follows (Based on FY 2009 Median Income for Family of Four in Scituate):
Low Income* Limits (property owned and occupied by a non-senior)
*Low Income is 80% of Areawide Median Income
 1 Person
 2 Persons
 3 Persons
 4 Persons
 5 Persons
 6 Persons
 7 Persons
 8 Persons
 $50,512
 $57,728
 $64,944
 $72,160
 $77,933
 $83,706
 $89,478
 $95,251
To apply for an exemption it is necessary to fill out a state approved form .

SIGNED copies of the previous calendar years Federal income tax filings for ALL household members must be included with the application.