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Northampton CPA Tax Surcharge Exemptions 2014City of Northampton Community Preservation Committee 210 Main Street, City Hall Northampton, MA 01060 Northampton CPA Tax Surcharge Exemptions  The first $100,000 of taxable value of residential real estate. This exemption is automatically applied to residential property taxes prior to bills being issued in Northampton.  Property owned and occupied by a person who would qualify for low income housing or low or moderate income senior housing. Residents must apply annually with the assessor to receive this exemption. Moderate Income is 100% of the Dept. of Housing and Urban Development's (HUD) Areawide Median Income figure; Low Income is 80% of HUD's Areawide Median Income figure. Northampton’s limits are provided below. Northampton CPA Income Limits for Exemptions – 2014 Household Size Moderate Income Limits (properties owned and occupied by a senior 60 or older) Low Income Limits (properties owned and occupied by non- seniors) 1 person $45,990 $36,792 2 people $52,560 $42,048 3 people $59,130 $47,304 4 people $65,700 $52,560 5 people $70,956 $56,765 6 people $76,212 $60,970 7 people $81,468 $65,174 8 people $86,724 $69,379