The Community Preservation Act (CPA) is a Massachusetts state law (M.G.L. Chapter 44B) passed in 2000. It enables adopting communities to raise funds to create a local dedicated fund for open space preservation, preservation of historic resources, development of affordable housing, and the acquisition and development of outdoor recreational facilities.
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| - Community Preservation Act (en)
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| - The Community Preservation Act (CPA) is a Massachusetts state law (M.G.L. Chapter 44B) passed in 2000. It enables adopting communities to raise funds to create a local dedicated fund for open space preservation, preservation of historic resources, development of affordable housing, and the acquisition and development of outdoor recreational facilities. (en)
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| - The Community Preservation Act (CPA) is a Massachusetts state law (M.G.L. Chapter 44B) passed in 2000. It enables adopting communities to raise funds to create a local dedicated fund for open space preservation, preservation of historic resources, development of affordable housing, and the acquisition and development of outdoor recreational facilities. Funds are raised locally for these purposes through imposition of a voter-authorized surcharge on local property tax bills of up to 3%. Several exemptions to the CPA surcharge can also be authorized by voters at the time of adoption. Local adoption of CPA by a community triggers annual distributions from the state's Community Preservation Trust Fund, a statewide fund held by the Massachusetts Department of Revenue, which the law also establishes. Deed recording fees charged by the state's Registries of Deeds are the funding source for the statewide Community Preservation Trust Fund. Revenues from these two sources—the local CPA property tax surcharge and annual distributions from the state's Community Preservation Trust Fund—combine to form a city or town's Community Preservation Fund. (en)
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