Are there exemptions to the CPA?
  • The first $100,000 of the assessed value of residential properties is exempt from the CPA surcharge. 
  • Parcels already exempt from real estate tax are exempt from the CPA surcharge.
  • Full exemption for 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 of Gloucester. 
    • Low- and moderate- household income limits are determined annually by the U.S. Department of Housing and Urban Development (HUD). 
    • To qualify for an exemption, a taxpayer must submit annual application including proof of income (tax returns, etc.).

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1. When are the tax bills issued and payments due?
2. What if I do not agree with my assessment?
3. What if, after the bill is issued, I still do not agree with my assessment?
4. What is a revaluation?
5. Why is a revaluation necessary?
6. Will all property values change?
7. Is it necessary that you view the inside of my property?
8. What is market value?
9. What if there hasn't been a recent arm's length sale of my property?
10. What if there are no reasonably comparable sales?
11. Will the actual construction cost be considered?
12. What will happen to my assessment if I improve my property?
13. Will my assessment go up if I repair my property?
14. How can my assessment change when I haven't done anything to my property?
15. What evidence do I need to present to the Board of Assessors when filing for an abatement?
16. Why does my assessment value differ from my bank appraisal?
17. How will my taxes change as a result of the new assessment?
18. Who must pay the CPA surcharge?
19. How is the CPA surcharge calculated?
20. Are there exemptions to the CPA?
21. How do I apply for a CPA exemption?