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Northampton CPA Tax Exemptions 2019 City 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 – 2019 Moderate Income Low Income Limits Limits (properties (properties owned Household Size owned and occupied and occupied by non- by a senior 60 or seniors) older) 1 person $53,200 $42,560 2 people $60,800 $48,640 3 people $68,400 $54,720 4 people $76,000 $60,800 5 people $82,090 $65,664 6 people $88,160 $70,528 7 people $94,240 $75,392 8 people $100,320 $80,256