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 Notification of Acceptance Form - Form used to notify DOR of Initial CPA Acceptance or Surcharge Changes
- Example Application Form for CPA Exemptions - In communities that have adopted the low-income/low-moderate-senior-income exemption, DOR recommends that Municipal Assessors use this form to process CPA exemption applications.
Further Resources
- Annual State CPA Reporting Deadlines and Forms (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)
- DOR's Databank Reports
Oct. 2023