Board of Abatement

Overview

The Board of Abatement consists of the Selectboard, Justices of the Peace, Assessor, Treasurer and Town Clerk. The meetings are a quasi-judicial proceedings that falls under the open meeting law 1 V.S.A. § 312. Tax abatement is a statutory process for relieving a taxpayer from the burden of property taxes, penalty (collection fees) and interest. The Board of Abatement is limited to hearing requests that meet statutory criteria when considering abatement.  There are no deadlines for making a request for a hearing before the Board of Abatement, and there is no deadline by which the Board must meet to consider abatement.  The taxpayer must submit an application to the Town Clerk to request an abatement.  Although the taxpayer is not required to attend the meeting, they are encouraged to do so.  The Board will consider the request whether the taxpayer attends the meeting or not.   

• Abatement requests must meet the following criteria per 24 V.S.A. §1535(a)
     • Taxes of persons who have died insolvent. 24 V.S.A. §1535(a)(1) ;
     • Taxes of persons who have removed from the state. 24 V.S.A. §1535(a)(2);
     • Taxes of persons who are unable to pay their taxes, interest, and collection fees. 24 V.S.A. §1535(a)(3) ;
     • Taxes in which there is clear or obvious error. 24 V.S.A. §1535(a)(4)
     • Taxes in which there is a mistake of the listers. 24 V.S.A. §1535(a)(4)
     • Taxes upon real or personal property lost or destroyed during the tax year. 24 V.S.A. §1535(a)(5);
     • The exemption amount available under 32 V.S.A. §3802(11) to persons otherwise eligible for exemption who file a claim on or after May 1 but before October 1 due to the claimant’s sickness or disability or other good cause as determined by the board of abatement; but that exemption amount shall be reduced by 20 percent of the total exemption for each month or portion of a month the claim is late filed. 24 V.S.A. §1535(a)(6) .
     • Taxes upon a mobile home moved from the town during the tax year as a result of a change in use of the mobile home park land or parts thereof, or closure of the mobile home park in which the mobile home was sited, pursuant to 10 V.S.A. §6237(a)(1). 24 V.S.A. §1535(a)(9) 
     • Sewer, water, utility, or service charges caused by circumstances that were difficult to foresee or outside of the person's control. 24 V.S.A. §1535(a)(10) 

Abatement Request Form

About Abatement Handbook