Board of Abatement
The Board of Abatement (BOA) is a municipal body composed of the Board of Civil Authority, the Town Treasurer, and the Listers (24 V.S.A. § 1533). The BOA hears requests from taxpayers for relief of some or all of their property taxes, penalties, and/or interest on delinquent taxes (24 V.S.A. § 1535), and determines whether the request meets the statutory criteria for abatement (24 V.S.A. § 1535(a)).
Next Meeting
The BOA does not have any upcoming meetings scheduled.
Resources for Taxpayers Requesting Abatement
There are limited statutory criteria for tax abatement, which are:
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Taxes or charges of persons who have died insolvent. 24 V.S.A. § 1535(a)(l).
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Taxes or charges of persons who have removed from the state. 24 V.S.A. § 1535(a)(2).
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Taxes or charges of persons who are unable to pay their taxes, charges, interest, and/or collection fees. 24 V.S.A. § 1535(a)(3).
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Taxes in which there is manifest error. 24 V.S.A. § 1535(a)(4).
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Taxes in which there is or a mistake of the listers. 24 V.S.A. § 1535(a)(4).
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Taxes or charges upon real or personal property lost or destroyed during the tax year. 24 V.S.A. § 1535(a)(5).
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Taxes or charges 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. 24 V.S.A. § 1535(a)(9).
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For veterans and their families only.
The exemption amount available to certain veterans and their family members under 32 V.S.A. § 3802(11) otherwise eligible for exemption who file a claim on or after May I but before October I 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).
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Taxpayers who believe their request for abatement meets one or more of these criteria may request a hearing by completing the request form below and submitting it to the Town Office.