Sections 3 to 7, inclusive, of Chapter 44B of the Massachusetts General Laws, otherwise known as the Community Preservation Act, approving a surcharge on real property for the purposes permitted by said Act, including the acquisition, preservation, and creation of open space, the acquisition, preservation, and rehabilitation of historic resources, the acquisition, creation, preservation, rehabilitation and restoration of land for recreational use, the acquisition, creation, preservation and support of community housing, and the rehabilitation and restoration of such open space and community housing that is acquired or created as provided under said Act. The amount of such surcharge on real property shall be 1% of the annual real estate tax levy against real property; any property owned and occupied as a domicile by any person who qualifies for low income housing or low or moderate income senior housing in the Town of Berkley, as defined by Section 2 of said Act, and One Hundred Thousand and 00/100 Dollars ($100,000.00) of the value of each taxable parcel of residential real property, shall be exempt from surcharge pursuant to Section 3(a) of the Act.