Department of Revenue Information

The Massachusetts Department of Revenue (DOR) is the state agency charged with oversight of the statewide CPA Trust Fund, and issuing rules and regulations on CPA. DOR periodically issues bulletins, informational guideline releases (IGRs) and other materials on CPA implementation. 

Most frequently used DOR publications about CPA
IGR 00_209 (Amended version)
 - Comprehensive Guidelines on CPA Adoption and Implementation

Bulletin 2001_09B from September, 2001 - Local CPA Surcharge and Exemption Information; Surcharge Question and Answers; Availability of CPA Fund Balance; Bonding Under CPA

Bulletin 2002_12B from September, 2002 - Allowable Spending Purposes; Fund Financing Sources; First Year Implementation Information; Surcharge Exemption Application Disclosure

Bulletin 2003_04B from February, 2003 - Specifying Year of Acceptance in CPA Ballot Text; Appropriation Votes; Definition for and Availability of CPA Financing Sources

Bulletin 2004_16B from October, 2004 - Guidelines for Cape Communities to Convert from Cape Cod Land Bank Program to Community Preservation Act (Modified CPA)

Bulletin 2008 08b from August 2008 - Introduction to the New CPA Project Reporting Requirements

CPA Surcharge Notification Form - Form used to notify DOR of Initial CPA Acceptance or Surcharge Changes

Further Resources. . .

>> Three CPA Reporting Deadlines and Forms submitted to the state annually (CP-1 Form, CP-2 Form, CP-3 online reporting)

>> Instruction Manual for CPA Project Reporting (CP-3 online reporting) (for municipal officials' annual reporting on locally approved CPA projects) 

>> Other CPA documents on DOR's Databank Reports (Scroll Down to Community Preservation Act)

>> Contact DOR's Division of Local Services: (617) 626-2300