CPA Proposal for Brookline
The CPA proposal made by the Town’s Community Preservation Act Study Committee and approved by Brookline’s Town Meeting was carefully crafted by the Committee to best meet Brookline’s needs and to address concerns regarding the CPA.
The following are the major elements of that CPA proposal, which will take effect in Brookline if approved by the voters on November 7th. The complete CPA Study Committee report describes the CPA proposal for Brookline and contains a great deal of background information and research that influenced the Committee’s proposal.
New Funding for Identified Town Priorities and Budgetary Relief
Voting yes on Question 4 will enable the Town to achieve two important objectives: (1) fund important community preservation projects that have been identified as Town priorities but for which the Town does not currently have sufficient funds, and (2) provide new funds to pay for CPA-eligible projects and costs that the Town would have paid from other Town funds, thereby freeing up such other Town funds for other Town and school capital projects or operating budget purposes.
Brookline’s CPA Study Committee determined that, if the Town were to adopt the CPA, it was important to apply the new CPA revenues to meet both of the objectives noted above. Despite being identified over and over again in Town planning documents and at community and citizen meetings as top priorities of the Town, the Town has had insufficient revenues to invest in community preservation priorities in any significant way. However, the pressures on the Town and School Department budgets for basic services are significant and additional funding is needed to maintain basic services and to maintain basic capital infrastructure. CPA provides the Town with the opportunity to address both of these needs in a fiscally responsible way by leveraging significant state matching funds to supplement the taxpayers’ investment.
3% Surcharge on Property Tax Bill Means Maximum Local and State Revenues
In order to meet both objectives noted above in a meaningful way, Brookline’s CPA proposal provides for the maximum permitted property tax surcharge of 3%. Not only will this result in more revenues raised locally, but it will entitle the Town to significantly more state matching funds. Over the first 6 years, it is projected that the Town will generate over $33 million in local surcharge revenues and state matching funds. With the $100,000 residential exemption described below, an owner-occupier of a median-valued Brookline residence will pay $104 a year for the surcharge, or $2 per week. To determine what your surcharge will be based on the most recent tax rates and assessed values, see CPA Surcharge Tax Calculator.
Significant, Progressive Exemptions from Surcharge
Recognizing that the additional surcharge tax could be burdensome for our property owners with modest financial resources, Brookline’s CPA proposal takes advantage of the 2 progressive exemptions from the surcharge tax offered under the CPA.
Total Exemption
All seniors who earn less than the area-wide median income as determined by the U.S. Department of Housing and Urban Development will be totally exempt from the CPA surcharge in Brookline. For example, a couple where the head of household is 60 years old or older will pay $0 in CPA surcharge if they make less than $67,280.
Individuals and families with a head of household under 60 years old and total income of less than 80% of the area-wide median income will also be totally exempt from the CPA surcharge in Brookline. A family of 4 that earns less than $66,150 will pay $0 in CPA surcharge.
The following is a table showing the current income levels under which seniors and other individuals and families will be exempt from the CPA surcharge:
| CUT-OFFS FOR LOW AND MODERATE INCOME ELIGIBILITY BY HOUSEHOLD SIZE | ||
| Persons per Household | Limits for Low Income Housing Exemption | Limits for Low and Moderate Income Senior Housing Exemption |
| 1 | $46,300 | $ 58,870 |
| 2 | 52,950 | 67,280 |
| 3 | 59,550 | 75,690 |
| 4 | 66,150 | 84,100 |
| 5 | 71,450 | 90,828 |
| 6 | 76,750 | 97,556 |
| 7 | 82,050 | 104,284 |
| 8 | 87,350 | 111,012 |
$100,000 Residential Exemption
In addition to completely exempting all low income individuals and families and all low and moderate income seniors from the surcharge, the Brookline CPA proposal exempts taxes on $100,000 of residential value from the surcharge for all residential owner-occupiers in Brookline. This $100,000 residential exemption is on top of the exemption from property taxes on 20% of the value of residential property that currently applies to all residential owner-occupiers in Brookline. Based on current assessed values and tax rates, this means that Brookline residents who own their homes will not pay the CPA surcharge on $265,014 of their property value.
CPA Committee Composition and Budget Process Makes Sense for Town
Brookline’s CPA proposal will ensure citizen input in the process for deciding how to best spend CPA funds, and it will also ensure that the decision-making process is integrated with the Town’s regular operating and capital budget-making process. The bylaw adopted by Brookline’s Town Meeting to establish the CPA Committee and regulate its conduct will take effect if the CPA is adopted by voters on November 7th. The bylaw enables citizens to apply for and recommend projects for funding, and it requires at least one public hearing each year to gather public input regarding the projects that should be funded.
In addition, a few provisions of the bylaw ensure that CPA spending decisions will be made in the context of and with knowledge of the Town’s and the School Department’s larger financial picture and their operating and capital budgets.
First, the CPA Committee will be composed of Town officials knowledgeable about both community preservation needs in the Town and the Town’s general financial condition. In addition to the five members of the Committee required by law - a member of the Parks and Recreation Commission, the Conservation Commission, the Housing Authority, the Preservation Commission and the Planning Board – the bylaw provides for a member of each of the following boards and committees to serve on the CPA Committee – the Board of Selectmen, the School Committee, the Advisory Committee and the Housing Advisory Board.
In addition, the bylaw contains provisions that require the timing and process of the CPA Committee’s budget-making process to be integrated with the Town’s budget-making process. The bylaw also requires that the CPA Committee consult with all relevant planning documents, boards and commissions to inform its recommendations to Town Meeting regarding the best use of CPA funds.