SUMMARY Sections 3 to 7 of Chapter 44B of the General Laws of Massachusetts, also known as the Community Preservation Act (the 'Act'), establishes a dedicated funding source for the: acquisition, creation and preservation of open space; acquisition, preservation, rehabilitation and restoration of historic resources; acquisition, creation, preservation, rehabilitation and restoration of land for recreational use; acquisition, creation, preservation and support of community housing; and rehabilitation or restoration of open space and community housing acquired or created as provided under said Act. In Berlin, the Act will be funded by a surcharge of 3% on the annual tax levy on real property and by matching funds provided by the state, to take effect beginning July 1, 2019. The following exemptions from such surcharge, permitted under Section 3(e) of said Act, will apply: (1) property owned and occupied as a domicile by a person who would qualify for low income housing or low or moderate income senior housing in the Town; (2) $100,000 of the value of each taxable parcel of residential real property; and (3) $100,000 of the value of each taxable parcel of class three, commercial property, and class four, industrial property, as defined in Section 2 of Chapter 59 of the General Laws. The surcharge to be paid by a taxpayer receiving an exemption or an abatement of real property authorized by G.L. c. 59 or any other law will be reduced in proportion to such exemption or abatement. A Community Preservation Committee must be created pursuant to by-law and will make recommendations on the use of the funds. Town Meeting must approve any such recommendation before the funds may be expended for any purpose.""