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Northampton CPA Tax Surcharge Exemptions 2017City 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) Area-wide Median Income figure; Low Income is 80% of HUD's Area-wide Median Income figure. Northampton’s limits are provided below. Northampton CPA Income Limits for Exemptions – 2017 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 $46,620 $37,296 2 people $53,280 $42,624 3 people $59,940 $47,962 4 people $66,600 $53,280 5 people $71,928 $57,542 6 people $77,256 $61,805 7 people $82,584 $66,067 8 people $87,912 $70,330